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Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Audit Analytics: Data Science for the Accounting Profession. Cham: Springer International Publishing. ISBN 978-3-030-49091-1. OCLC 1224141523. Zeff, Stephen A. "The evolution of the conceptual framework for business enterprises in the United States." Accounting Historians Journal 26.2 (1999): 89-131 online. Zeff, Stephen A.
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
Pacioli is regarded as the Father of Accounting. Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business.
Accounting History is a quarterly peer-reviewed academic journal that covers the history of accounting. The journal's editors-in-chief are Carolyn Fowler (Victoria University of Wellington), [ 1 ] Carolyn Cordery (Aston University) [ 2 ] and Laura Maran (RMIT University).
Accounting, Organizations and Society is a peer-reviewed academic journal published by Elsevier. Its editors-in-chief are Marcia Annisette ( Schulich School of Business ), Martin Messner ( University of Innsbruck ), and Hun-Tong Tan ( Nanyang Technological University ).