On Brian P. West's Professionalism and Accounting Rules
An in-depth discussion of "Professionalism and Accounting Rules" by Brian P. West is presented. A study of subject matter such as accounting rules, serviceable financial information, the cognititve authority of a profession, and the impact of rules on accounting practice, discourse (resear...
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Veröffentlicht in: | Abacus (Sydney) 2004-06, Vol.40 (2), p.139-156 |
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Format: | Artikel |
Sprache: | eng |
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Online-Zugang: | Volltext |
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Zusammenfassung: | An in-depth discussion of "Professionalism and Accounting Rules" by Brian P. West is presented. A study of subject matter such as accounting rules, serviceable financial information, the cognititve authority of a profession, and the impact of rules on accounting practice, discourse (research), and education promises attention to matters of importance to accountants in general. West delivers - and throws in careful consideration of the meaning and interrelationships between a profession's authority, its responsibility, and its independence. He has rasied the most provicative set of questions regarding accounting that has been seen in recent decades. |
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ISSN: | 0001-3072 1467-6281 |
DOI: | 10.1111/j.1467-6281.2004.00155.x |