This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
Table of Contents
1. Matters in Conflict: Professionalism, Accounting Rules and the Function of Accounting
2. Professions: Their Nature, Roles and Responsibilities
3. Accounting as a Profession: The Extent and Origins of Occupational Authority
4. The Nature of Accounting Rules
5. Explaining the Proliferation of Accounting Rules
6. Professionalism, Accounting Rules and Accounting Discourse
7. Professionalism, Accounting Rules and Accounting Education
8. Professionalism, Accounting Rules and Accounting Practice
9. Advancing Professional Accounting Knowledge
Brian P. West is a senior lecturer in Acccounting at the University of Ballarat, Victoria, Australia. Prior to commencing his academic career he worked in the audit division of an international accounting firm. Dr. West is the author of several articles published in professional and academic journals.