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Excerpt from Measurement in Accounting: Scope and Setting
The above propositions imply that the objective of accounting measure ments is to be of service to managerial decision making. The data used for internal purposes-before the transformations take placee-may also be used for external reporting, since the specialization occurs in the process of transformation. The informational content of these data, however, will be characteristic of the particular transformation applied by the individual.
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Measurement in Accounting: Scope and Setting (Classic Reprint)
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Paperback. Condizione: New. Print on Demand. This book examines the purpose of accounting measurements, arguing that it has strayed from its intended goal of aiding managerial decision-making. The author contends that accounting has become overly focused on external reporting rather than providing useful information for internal decision-making. By examining the history and evolution of accounting, the author argues that this shift has resulted in a loss of focus on the true purpose of accounting. The book also discusses the challenges of accounting in the present day, including the need for more sophisticated and accurate measurements in an increasingly complex business environment. The author argues that the traditional focus on objectivity in accounting measurements may be misplaced, and that a more holistic approach that considers the subjectivity of decision-making is needed. Overall, this book provides a comprehensive and thought-provoking analysis of the purpose and challenges of accounting measurements. The author's insights will be of interest to accountants, financial managers, and anyone interested in the role of accounting in decision-making. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Codice articolo 9781332269310_0
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Measurement in Accounting Scope and Setting Classic Reprint
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Measurement in Accounting Scope and Setting Classic Reprint
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PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000. Codice articolo LW-9781332269310
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