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Accounting--By Principle or Design?
Ahmed Riahi-Belkaoui
Book Code: Q553
ISBN: 1-56720-553-4
ISBN-13: 978-1-56720-553-4
288 pages, figures, tables
Praeger Publishers
Publication: 2/28/2003
List Price: $86.95 (UK Sterling Price: £49.95)
Availability: In Stock
Media Type: Hardcover
Trim Size: 6 1/8 x 9 1/4
Subjects: Reviews:
  • [R]iahi-Belkaoui provides an important addition to contemporary accounting literature, especially given recent accounting debacles. It is an excellent examination of the use of deliberate choice among accounting alternatives to purposefully influence the timing of revenue and cost recognition....This book belongs in every accounting research collection. Essential. Graduate, research, and professional collections.
    —Choice     November 2003
Description: Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.
Table of Contents:
  • Preface
  • Income Smoothing
  • Earnings Management
  • Creativity in Accounting
  • Fraud in Accounting
  • Slack in Accounting
  • Index
LC Card Number: 2002030332
LCC Class: HF5635
Dewey Class: 657
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