Unformatted text preview: BAD 63022 Professional Issues in Accounting September 16th Assignment Development of Accounting Principles & Standards Examination of Financial Accounting Concepts The Standards-Setting Process: The U.S. and International Processes
References (on 2-Hour Library Reserve): A History of Accountancy in the United States: The Cultural HF5616.U5 P724 1998 Significance of Accounting, Gary John Previts & Barbara Dubis Merino Check Chapters 6, 7 & 8 for relevant material Accounting: How to Meet the Challenges of Relevance and Personal Copy Regulation, Eugene H. Flegm Chapters 3 & 4 Accounting Theory, 3rd Ed., Ahmed Riahi Belkaoui HF5635.R48x 1993 Chapters 4 & 8; Chapter 16 (International Standards) History of Public Accounting in the U.S., James Don Edwards HF5616.U5 E3 Check for history of setting standards in the U.S. The Search for Accounting Principles: Today’s Problems in HF5635.S885x Perspective, Reed K. Story Certified Public Accounting: A Sociological View of a HF5627.M66 Profession in Change, Paul D. Montagna Check Chapter 7 for section on accounting principles CPA Professional Responsibilities:An Introduction HF5616.U5 M25 1991 Harry Magill &Gary John Previts Section B, Chapters 4 & 5 Accounting Theory, 2nd Ed., Vernon Kam HF5625.K265 1990 Chapter 2 & 18 Accounting Theory: Text & Readings, 6th Ed. Personal Copy Richard G. Schroeder & Myrtle Clark Chapter 1 and two articles (Beresford) and (Koeppen***) Chapter 6 and two articles (Purvis, Gernon & Diamond) and (Eprile) [International Standards] ***Note that this article is also included following Chapter 1 of the 4th edition of this text. Accounting Theory: Text & Readings, 4th Ed. HF5629.A26 1987 Richard G. Schroeder, Myrtle Clark & Levis McCullers Chapter 1 and three articles (Zeff**), (Koeppen) and (Upton & Scott) Chapter 16 and one article (Horner) (International ) **Note this article is included in Section I-F of Foundations of Accounting Theory: A Reader and Section I-D of Accounting Theory & Policy: A Reader, 2nd Ed., both by Bloom & Elgers. Tell It Like It Was: A Conceptual Framework for Financial HF5635.A72 1983 Accounting, Robert N. Anthony Chapter 1
Issues in Accounting Policy: A Reader Personal Copy Robert Bloom & Pieter Elgers Section I-D, Articles 1 (Miller) & 2 (Daley & Tranter) Section I-E , Article 2 (Brown) Section II-F, Articles 1 (Sundby & Schwieger) [International] Historical Perspectives of Selected Financial Accounting Topics Edward Coffman, Rasoul Tondkar & Gary John Previts Articles 1-1 (Davidson & Anderson) & 1-3 (Sprouse) Foundations of Accounting Theory: A Reader Personal Copy Robert Bloom & Pieter Elgers *Section I-E, Articles 1 (Chambers), 2 (Peasnell), 3 (Dopuch & Sunder) & 4 (Miller) Section I-F, Article 3 (Zeff**) Section II-D, Articles 2 (Weetman & Gray), 3 (Gray) & 4 (Biddle & Saudagaran) [International] Section II-E, Article 1 (Falk) [Nonprofit] Accounting Theory and Policy: A Reader, 2nd Ed., Robert Bloom HF5629.A26 1987 *Section I.A.—Articles 4 (Dopuch & Sunder), 5 (Miller), 6 (Peasnell) & 9 (Benston) Section I.D.—Articles 1 (Solomons) & 2 (Zeff**) Section IV.A.—Articles 1 (Thomas) & 2 (Samuels & Oliga) [International Standards] *Note that the articles in these Sections I-E and I-A of the two books above are the same except for the Chambers article. Books Being Recalled to Place on Reserve: Accounting Theory, 5th Edition, Eldon S. Hendriksen & Michael F. van Breda Chapters 4, 5 & 8 The Future of the Accounting Profession: A Global Perspective, Kenneth S. Most Chapters 4 & 7
HF5625.H45 1992 HF5635.M8758 1993
References for Articles Included in Lists Above—Search for These in Appropriate Journals Koeppen, David Using the FASB’s Conceptual Framework: Putting the Pieces Together, Accounting Horizons, June, 1988 Beresford, Dennis How Should the FASB Be Judged, Accounting Horizons, June, 1995 Purvis, S.E.C., The ISAC and Its Comparability Project: Prerequisites for Success, Gernon, Helen, & Accounting Horizons, June, 1991 Diamond, Michael Eprile, Brenda The Future Direction of Accounting, Accounting Horizons, June, 1994 Miller, Paul B.W. The Conceptual Framework as Reformation and Counterreformation, Accounting Horizons (issue not cited in text) Miller, Paul B.W. The Conceptual Framework: Myths and Realities, Journal of Accountancy, March, 1985
Daley, Lane A. & Tranter, Terry Brown, Victor
Sundby, Larry & Schwieger, Bradley Chambers, R.J. Why Bother with Postulates?, Journal of Accounting Research, Vol. 1, No. 1, 1963 Peasnell, K.V. The Function of a Conceptual Framework for Corporate Financial Reporting, Accounting & Business Research, 1982 Dopuch, Nicholas & FASB’s Statements of Objectives and Elements of Financial Accounting: Sunder, Shyam A Review, Accounting Review, January, 1980 Beaver, William What Should be the FASB’s Objectives?, Journal of Accountancy, May, 1972 Zeff, Stephen A. The Rise of “Economic Consequences”, Journal of Accountancy, Dec., 1978 Weetman, Pauline & A Comparative International Analysis of the Impact of Accounting Gray, Sidney Principles on Profits,: The USA versus the UK, Sweden, & the Netherlands, Accounting & Business Research (issue not cited in text) Gray, S.J. Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally, Abacus, April, 1988 Biddle, Gary C. & Foreign Stock Listings: Benefits, Costs, and the Accounting Policy Saudagaran, Dilemma, Accounting Horizons, Sept., 1991 Shahrokh M. Falk, Haim Towards a Framework for Not-for-Profit Accounting, Contemporary Accounting Research, Vol. 8, No. 2 (year not cited in text) Thomas, Barbara International Harmonization—Recent Developments in the Pursuit of Comparability in General Purpose Reports of Multinational Enterprises, Business Law, Vol. 38, August, 1983 Samuels, J.M. & Accounting Standards in Developing Countries, International Journal of Oliga, J.C. Accounting Education and Research, Fall, 1982 Benston, George The Establishment and Enforcement of Accounting Standards: Methods, Benefits, and Costs, Accounting and Business Research, Winter, 1980 Solomons, David The Politicization of Accounting, Accounting Review, July, 1973 Upton, Wayne & What You Should Know about the EITF, Journal of Accountancy, Scott, Deborah June, 1988 Horner, Larry The New Rosetta Stone, The Ohio CPA, Autumn, 1986
Limitations on the Value of the Conceptual Framework in Evaluat...