More than a numbers game: a brief history of accounting

Book Cover
Average Rating
Publisher:
John Wiley & Sons,
Pub. Date:
c2006.
Language:
English
Description
The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later.

Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas.

Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.

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ISBN:
9780470008737
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Grouping Information

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full_title more than a numbers game a brief history of accounting
author king thomas a
grouping_category book
lastUpdate 2017-08-14 05:04:23AM

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physical xiii, 242 p. : ill. ; 24 cm.
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series Wiley finance
series2 Wiley finance.
series_with_volume Wiley finance
subject_facet Accounting -- Law and legislation -- United States -- History, Accounting -- Standards -- United States -- History, Accounting -- United States -- History
table_of_contents About the author., About the cover --, Bibliography --, Costs --, Debt --, Disclosure --, Double-entry --, Earnings --, Epilogue --, Index --, Inflation --, Intangibles --, Notes --, Options --, Preface --, Railroads --, SOX --, Science --, Standards --, Taxes --, Volatility --
target_audience Adult
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title More than a numbers game : a brief history of accounting
title_display More than a numbers game : a brief history of accounting
title_full More than a numbers game : a brief history of accounting / Thomas A. King
title_short More than a numbers game :
title_sort more than a numbers game a brief history of accounting
title_sub a brief history of accounting