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Insights from accounting history selected writings of Stephen Zeff

Por: Tipo de material: TextoTextoSeries ; 3.Detalles de publicación: New York Routledge 2010Edición: 1st edDescripción: xxxiii, 522 páginas 24 cmISBN:
  • 9780415554299
Tema(s): Clasificación CDD:
  • 657.09 Z333i 22
Recursos en línea:
Contenidos:
"Replacement cost : member of the family, welcome guest, or intruder?" / The accounting review, October 1962 ; "The rise of "economic consequences", Stanford lectures in accounting, 1978 ; "Paton on the effects of changing prices on accounting, 1916-55," in Zeff, S.A., Demski J., and Dopuch, N. (editors), essays in honor of William A. Paton: pioneer accounting theorist, division of research, University of Michigan, 1979 ; "Truth in accounting: the ordeal of Kenneth MacNeal", The accounting review, July 1982 ; "Some junctures in the evolution of the process of establishing accounting principles in the U.S.A. : 1917-1972", The accounting review, July 1984 ; "Big eight firms and the accounting literature : The falloff in advocacy writing", Journal of accounting, auditing & finance, spring 1986 ; "Arthur Andersen & Co. and the two-part opinion in the auditor's report: 1946-1962", Contemporary accounting research, spring 1992 ; The early years of the association of university teachers of accounting: 1947-1959", British accounting review, June 1997 (special issue) ; "The evolution of the conceptual framework for business enterprises in the United States", Accounting Historians Journal, December 1999 ; "John B. Canning: a view of his academic career", Abacus, February 2000 ; "The work of the special committee on research program", Accounting historians journal, December 2001 ; "Du Pont's early policy on the rotation of audit firms", Journal of accounting, and public policy, January/February 2003 ; "The apotheosis of holding company accounting: unilever's financial reporting innovations from the 1920s to the 1940s", Accounting, business & financial history, July 2003 (with Kees Camfferman) ; "How the U.S. accounting profession got where it is today: part I", Accounting horizons, September 2003 ; "How the U.S. accounting profession got where it is today: part II", Accounting horizons, December 2003 ; "The primacy of "present fairly" in the auditor's report", Accounting perspectives, 2007; The SEC preempts the accounting principles board in 1965: the classification of the deferred tax credit relating to installment sales", Accounting historians journal, June 2007 ; The SEC rules historical cost accounting: 1934 to the 1970s", Accounting and business research, special issue: International accounting policy forum 2007.
Revisión: Stephen Zeff ha sido investigador prolífico en la historia de la contabilidad y la auditoría en el siglo XX. Ha escrito numerosos artículos sobre la historia de la elaboración de normas y la regulación de la práctica de contabilidad y la auditoría, de la profesión contable, del pensamiento contable, así como de las contribuciones intelectuales de los principales autores (como Hatfield, Canning, Paton y MacNeal ). Este volumen reúne los grandes éxitos de la carrera académica de Zeff, incluidos varios artículos que fueron publicados en el exterior, para facilitar su uso por los estudiantes e investigadores del campo. En una introducción, Zeff aborda la evolución de sus intereses de investigación y explica los factores que llevaron a la redacción de los documentos y su contribución en la literatura de este campo. El libro también incluye una lista completa de sus publicaciones
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Incluye referencias bibliográficas

"Replacement cost : member of the family, welcome guest, or intruder?" / The accounting review, October 1962 ; "The rise of "economic consequences", Stanford lectures in accounting, 1978 ; "Paton on the effects of changing prices on accounting, 1916-55," in Zeff, S.A., Demski J., and Dopuch, N. (editors), essays in honor of William A. Paton: pioneer accounting theorist, division of research, University of Michigan, 1979 ; "Truth in accounting: the ordeal of Kenneth MacNeal", The accounting review, July 1982 ; "Some junctures in the evolution of the process of establishing accounting principles in the U.S.A. : 1917-1972", The accounting review, July 1984 ; "Big eight firms and the accounting literature : The falloff in advocacy writing", Journal of accounting, auditing & finance, spring 1986 ; "Arthur Andersen & Co. and the two-part opinion in the auditor's report: 1946-1962", Contemporary accounting research, spring 1992 ; The early years of the association of university teachers of accounting: 1947-1959", British accounting review, June 1997 (special issue) ; "The evolution of the conceptual framework for business enterprises in the United States", Accounting Historians Journal, December 1999 ; "John B. Canning: a view of his academic career", Abacus, February 2000 ; "The work of the special committee on research program", Accounting historians journal, December 2001 ; "Du Pont's early policy on the rotation of audit firms", Journal of accounting, and public policy, January/February 2003 ; "The apotheosis of holding company accounting: unilever's financial reporting innovations from the 1920s to the 1940s", Accounting, business & financial history, July 2003 (with Kees Camfferman) ; "How the U.S. accounting profession got where it is today: part I", Accounting horizons, September 2003 ; "How the U.S. accounting profession got where it is today: part II", Accounting horizons, December 2003 ; "The primacy of "present fairly" in the auditor's report", Accounting perspectives, 2007; The SEC preempts the accounting principles board in 1965: the classification of the deferred tax credit relating to installment sales", Accounting historians journal, June 2007 ; The SEC rules historical cost accounting: 1934 to the 1970s", Accounting and business research, special issue: International accounting policy forum 2007.

Stephen Zeff ha sido investigador prolífico en la historia de la contabilidad y la auditoría en el siglo XX. Ha escrito numerosos artículos sobre la historia de la elaboración de normas y la regulación de la práctica de contabilidad y la auditoría, de la profesión contable, del pensamiento contable, así como de las contribuciones intelectuales de los principales autores (como Hatfield, Canning, Paton y MacNeal ). Este volumen reúne los grandes éxitos de la carrera académica de Zeff, incluidos varios artículos que fueron publicados en el exterior, para facilitar su uso por los estudiantes e investigadores del campo. En una introducción, Zeff aborda la evolución de sus intereses de investigación y explica los factores que llevaron a la redacción de los documentos y su contribución en la literatura de este campo. El libro también incluye una lista completa de sus publicaciones

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