圖書標籤: Accounting 會計 美國會計規則曆史 投資 曆史 會計學 PublicHistory History
发表于2024-11-22
More Than a Numbers Game pdf epub mobi txt 電子書 下載 2024
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The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt′s landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too–little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one–hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting′s development. Ideas presented come from a career spent working with accounting information.
托馬斯‧金(Thomas King) 從小在威斯康星州的拉辛市長大,後考入哈佛大學學習人文科學。畢業後進入安達信會計師事務所紐約辦事處,擔任審計師。在此期間,他獲得瞭紐約大學會計學碩士學位,取得瞭注冊會計師(CPA)和注冊管理會計師(CMA)的資格認證。三年後進入哈佛商學院深造,並獲MBA學位。畢業後加入位於剋利夫蘭的前進保險公司(Progressive Insurance),從事營銷和管理方麵的工作。在保險公司工作瞭十年後重新迴歸會計行業,先後擔任會計主管、投資策略師和財務總監等職。
有理論,有實務,有曆史,有八卦,有製度分析,有激勵考察。應該要求所有學會計的學生都讀這本書。奇怪為啥這麼好的書還沒有翻譯本?
評分曆史總是這麼有趣
評分曆史總是這麼有趣
評分本書介紹瞭美國會計規則的發展曆史。著重關注瞭幾個要點,如doubt-entry, debt, intengibles。並緊密結閤社會其它因素,如經濟、法律、商業、投資等等,分析它們對會計規則發展的影響。這本書解釋瞭為什麼會計準則會這麼製定,是會計學生和從業人員的首選會計課外讀物。
評分曆史總是這麼有趣
I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
評分I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
評分I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
評分I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
評分I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
More Than a Numbers Game pdf epub mobi txt 電子書 下載 2024