000			02897nam a2200433Ii 4500
001			9781787148413
003			UtOrBLW
005			20211117123042.0
006			m o d
007			cr un|||||||||
008			171115t20172018enk ob 001 0 eng d
020			_a9781787148413 _q(e-book)
020			_a9781787432727 _qePUB
040			_aUtOrBLW _beng _erda _cUtOrBLW
050		4	_aHF5636 _b.U53 2017
072		7	_aKFC _2bicssc
072		7	_aBUS001000 _2bisacsh
080			_a657
245	0	0	_aUnderstanding Mattessich and Ijiri : _ba study of accounting thought / _cNohora García (Universidad Nacional de Colombia).
264		1	_aBingley, U.K. : _bEmerald Publishing Limited, _c2017.
264		4	_c©2018
300			_a1 online resource (xx, 265 pages).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aStudies in the development of accounting thought, _x1479-3504 ; _vv. 21
500			_aIncludes index.
504			_aIncludes bibliographical references.
520			_aRichard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975) are two classic works of American accounting literature written by eminent scholars. Mattessich's work contributed to the debate around the role of accountants in designing systems, and it made a sweeping case for accounting as a management science within an emerging interdisciplinary movement. Ijiri focused on proposing a theory of conventional accounting as an accounting system, which has facilitated accountability among interested parties during five centuries. Understanding Mattessich and takes a 21st-century view of these authors and their work, which was well ahead of its time in the challenges it offered to formidable institutional arrangements. This volume revivifies Mattessich's and Ijiri's emphases on processes and circumstances irreducible to rigorous study, which since the 1960s has been the primary focus of accounting literature, and it re-examines important axiomatic views as foundations for accounting research, views to which both scholars dedicated their early careers. Ultimately, this work examines how their ideas fit with emerging economic theories and technologies which neither could have foreseen, and which now compete for attention when it comes to understanding the intricacy of capital and income measurement.
588	0		_aPrint version record
650		0	_aAccounting.
600	1	0	_aMattessich, Richard _xCriticism and interpretation.
600	1	0	_aIjiri, Yuji _xCriticism and interpretation.
700	1		_aGarcia, Nohora, _eeditor.
776			_z9781787148420
830		0	_aStudies in the development of accounting thought ; _v21. _x1479-3504
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1479-3504201721
999			_c51943 _d51943