【Abstract】:The recent economic failure in the western market particularly in US, can be seen much of American dream turned into nightmare. There are several financial institutions that are facing the big crisis. This paper critically assessed whether examination of the themes of representation, control and accountability particularly with respect to accounting assisting in explanation of the recent failures of financial institutions. First, this paper uses specific single cases to describe recent failures and roughly list impact factors. Second, it separately point out whether representation, control, accountability with respect to accounting on management, covering the definition and critique of accounting representation, the definition and different perspectives of accounting control, and
term paper写作 then definition and wider perspectives on accountability. In the end, this paper reiterated the arguments that representation, control and accountability with respect to accounting is strong support on explanation of the recent failures of financial institutions, and then highlighted the affection of accountability in establishment of economic order.
1 Discussion on recent failure2 Definitions, critique and different perspectives of representation, control and accountability
2.1 Definitions and critique of representation
2.2 Definition and different perspectives of control
2.3 Definition and different perspectives of accountability
3 Whether they are strong support on explanation of the recent failures
4 Conclusions
【References】:
AAA, (1970) Committee on Accounting History, Accounting Review 45 (Supplement), pp. 52–64.
P. Armstrong, (1994) The influence of Michel Foucault on accounting research, Critical Perspectives on Accounting 5, pp. 25–55.
W.T. Baxter (1997), Review of Philip V. Bell, towards greater logic and utility in accounting, Accounting, Business and Financial History 9 (2) (1999), pp. 255–256.
M. Bromwich, Angels and trolls (2001), The ASB’s Statement of Principles for Financial Reporting, British Accounting Review 33 (1), pp. 47–72.
R.A. Bryer(2006), The genesis of the capitalist farmer: Towards a Marxist accounting history of the origins of the English agricultural revolution, Critical Perspectives on Accounting 17 (4), pp. 367–397.
S. Carmona (2004), Accounting history research and its diffusion in an international context, Accounting History 9 (7), pp. 7–23.
W. Funnell (2001) Accounting for justice: Entitlement, want and the Irish famine of 1845–7, Accounting Historians
www.51lunwen.org Journal 28 (2), pp. 187–206.
K.W. Hoskin and R.H. Macve (2000), Knowing more as knowing less? Alternative histories of cost and management accounting in the U.S. and the UK, Accounting Historians Journal 27 (1), pp. 91–149.
ICAEW (2004), New reporting models for business possible topics for research, ICAEW, London.
M.J. Jones (2008), The role of change agents and imitation in the diffusion of an idea: Charge and discharge accounting, Accounting and Business Research 38 (5), pp. 355–371.
L.D. Parker (2004), Presenting the past: Perspectives on time for accounting and management history, Accounting, Business and Financial History 14 (1), pp. 1–27.
A. Sy and T. Tinker (2005), Archival research and the lost worlds of accounting, Accounting History 10 (1), pp. 47–69.
L.E. Turner (2006), Learning from accounting history. Will we get it right this time? Issues in Accounting
本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。