Accounting in the Dual Economy

Name: Accounting in the Dual Economy
SKU: 14262560
Price: 224.00 NZD
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Description

In recent years, the accounting profession has been faced with a number of unresolved problems, among which is the failure to distinguish between two separate sectors of the economy - the core and the periphery. This work offers a study of this "dual economy" in which large organizations are clustered at the centre while smaller ones are arrayed on the periphery. The authors argue that at least two sets of accounting standards are required to serve this structure adequately, and here they examine these standards and how they would affect such issues as financial reporting. The work explores the nature of the dual economy and provides a perspective on the way in which the concept operates. A survey of its theories and implications, and the issues of accounting validation in such a structure, is followed by analysis of some accounting problems and their relation to economic dualism, including income-smoothing, auditor-switching and bond rating changes. The book ends with an examination of public policy and standard-setting solutions to the dual economy situation.

Author Biography:

JANICE MONTI-BELKAOUI is Chairperson of the Department of Sociology, History, and American Studies at Rosary College in Illinois. She has authored or co-authored a number of journal articles, which have appeared in the Journal of Psycholinguistic Research and Journalism Quarterly, among others. AHMED RIAHI-BELKAOUI is Professor of Accounting at the University of Illinois at Chicago. He is the author of more than twenty books on finance and accounting, including Multinational Financial Accounting (Quorum, 1991), Cost Accounting: Theory and Practice (Quorum, 1991), and Judgment in International Accounting (Greenwood Press, 1990).

Release date NZ

July 30th, 1991

Author

Audiences

Postgraduate, Research & Scholarly
Undergraduate

Pages

176

Dimensions

156x234x11

ISBN-13

9780899306155

Product ID

14262560

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