Brian P West
Dados Biográficos
| ID | 4239328 |
|---|---|
| NOME | Brian P West |
| PRENOMES | Brian P |
| SOBRENOME | West |
| ASSINATURA | WEST B P |
| AFILIAÇÕES | School of Business University of Ballarat |
| VERIFICADO | Não |
| TOTAL DE OBRAS | 2 |
| TOTAL DE CITAÇÕES | 2 |
| TOTAL COMO AUTOR | 2 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 1998 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2003 |
| ÍNDICE H | 1 |
How Well Does Accrual Accounting Fit the Public Sector
In this ‘controversy’ we challenge the unqualified application of full accrual accounting within the Australian public sector. In particular, attention is directed to the recognition and valuation for financial reporting purposes of public sector resources that are of a non‐financial nature, such as library and museum collections. Our main contention is that attempting to recognise such resources at monetary values within the financial reports of…
Exploring professional knowledge
This article explores the nature of professional accounting knowledge via an exposé of the recent history of the Australian accounting profession and the means it employed to defend its privileged status in the face of widespread criticisms of its technical practices. Central to the profession's survival strategy was the imposition of particular accounting practices by fiat ('accounting standards') in order to coerce occupational unity and constr…
How Well Does Accrual Accounting Fit the Public Sector
In this ‘controversy’ we challenge the unqualified application of full accrual accounting within the Australian public sector. In particular, attention is directed to the recognition and valuation for financial reporting purposes of public sector resources that are of a non‐financial nature, such as library and museum collections. Our main contention is that attempting to recognise such resources at monetary values within the financial reports of…
Exploring professional knowledge
This article explores the nature of professional accounting knowledge via an exposé of the recent history of the Australian accounting profession and the means it employed to defend its privileged status in the face of widespread criticisms of its technical practices. Central to the profession's survival strategy was the imposition of particular accounting practices by fiat ('accounting standards') in order to coerce occupational unity and constr…
Exploring professional knowledge
This article explores the nature of professional accounting knowledge via an exposé of the recent history of the Australian accounting profession and the means it employed to defend its privileged status in the face of widespread criticisms of its technical practices. Central to the profession's survival strategy was the imposition of particular accounting practices by fiat ('accounting standards') in order to coerce occupational unity and constr…
How Well Does Accrual Accounting Fit the Public Sector
In this ‘controversy’ we challenge the unqualified application of full accrual accounting within the Australian public sector. In particular, attention is directed to the recognition and valuation for financial reporting purposes of public sector resources that are of a non‐financial nature, such as library and museum collections. Our main contention is that attempting to recognise such resources at monetary values within the financial reports of…
Accounting (2 obras) · Accounting and Organizational Management (2 obras) · Business (2 obras) · Political science (2 obras) · Public relations (2 obras) · Accountability (1 obras) · Accounting (1 obras) · Accounting Education and Careers (1 obras) · Accrual (1 obras) · Compliance (psychology) (1 obras)