The rise and Significance of Modern Analytical Methods in Accounting. Part I.

This is Part I of two review essays dealing with the development of analytical accounting and, part icularly, the application of information economics to accounting, This perspective tries to substitute the notions of probabilistic information for the deterministic notion of valuation. It deals with...

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Autor principal: Mattessich, Richard
Formato: Artículo
Lenguaje:Inglés
Publicado: Universidad de Ciencias Empresariales y Sociales (UCES) 2012
Materias:
Economía
Ensayo
Contabilidad
Teoría
Acceso en línea:http://dspace.uces.edu.ar:8180/xmlui/handle/123456789/1877
Aporte de:
Repositorio Institucional (UCES) de Universidad de Ciencias Empresariales y Sociales (UCES)
id I30-R136123456789-1877
record_format dspace
institution Universidad de Ciencias Empresariales y Sociales (UCES)
institution_str I-30
repository_str R-136
collection Repositorio Institucional (UCES)
language Inglés
topic Economía
Ensayo
Contabilidad
Teoría
spellingShingle Economía
Ensayo
Contabilidad
Teoría
Mattessich, Richard
The rise and Significance of Modern Analytical Methods in Accounting. Part I.
topic_facet Economía
Ensayo
Contabilidad
Teoría
description This is Part I of two review essays dealing with the development of analytical accounting and, part icularly, the application of information economics to accounting, This perspective tries to substitute the notions of probabilistic information for the deterministic notion of valuation. It deals with both financial as well as managerial accounting (the latter in form of agency theory). After a concise survey of the earlier (deterministic) phases of accounting, the present paper reviews the book by J. A . Christensen and Demski [2003], one of the two prominent introductions for advanced and graduate students to the “information content perspective”. While this book offers a host of examples and illustrations, the other work (to be reviewed later in this journal, i.e., in Part II), the two volume work by O. P. Christensen and Feltham [2003-2004], though also designed for graduate students, is a more complete survey and overview of the pertinent literature, offering a host of propositions (theorems with rigorous proofs) of this perspective. Despite the excellence of those books, it is regrettable that they do not sufficiently integrated this relatively “new” material with the conceptual apparatus of traditional accounting—as do, for example, two German texts by Ewert and Wagenhofer [1997/2003] and Wagenhofer and Ewert [2003].
format Article
author Mattessich, Richard
author_facet Mattessich, Richard
author_sort Mattessich, Richard
title The rise and Significance of Modern Analytical Methods in Accounting. Part I.
title_short The rise and Significance of Modern Analytical Methods in Accounting. Part I.
title_full The rise and Significance of Modern Analytical Methods in Accounting. Part I.
title_fullStr The rise and Significance of Modern Analytical Methods in Accounting. Part I.
title_full_unstemmed The rise and Significance of Modern Analytical Methods in Accounting. Part I.
title_sort rise and significance of modern analytical methods in accounting. part i.
publisher Universidad de Ciencias Empresariales y Sociales (UCES)
publishDate 2012
url http://dspace.uces.edu.ar:8180/xmlui/handle/123456789/1877
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