Read e-book online Accounting: A Very Short Introduction PDF

By Christopher Nobes

In the event you learn the 'business pages' of a newspaper or for those who hearken to the monetary information at the tv or radio, you are going to usually pay attention phrases equivalent to 'liability', 'balance sheet' or 'earnings'. those phrases take place in non-financial contexts besides: 'he was once extra of a legal responsibility than an asset'. if you happen to put money into stocks, have a development society account, or sit down on a committee of the valuables corporation which owns your condo block, you are going to obtain monetary statements each year. when you are a supervisor in a firm, a clinic or a college, you can find accounting info often.

This Very brief creation offers a advisor to realizing and utilizing accounting details. Christopher Nobes explains the most components of accounting paintings, from bookkeeping and monetary reporting to auditing and administration accounting.

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It was evident that the grand narratives had left their mark and despite the intensification of critical accounting, the traditional image of accounting as factual, correct and neutral remained deeply embedded in social institutions. Some attempts to displace these images were made through seminars that Hugh Willmott, Tony Lowe and I organised for senior labour politicians, primarily to help them give a good account during parliamentary speeches. These episodes provided links with some politicians and have continued to facilitate access to ministers, senior civil servants and regulators, which in turn have been useful in understanding the dynamics of public policy choices and have also informed scholarly papers and popular articles.

The outcome of change can never be envisioned exactly, so there is a need for a continuing discourse about value systems and institutional structures. It is the latter that are of lasting significance, and claims Sikka self-effacingly (interview 2 April 2009), not the individuals who happen to engage in the debates. Prem Sikka offers encouragement for more accounting academics to enter the “public space”. Prem Sikka and the media 265 QRAM 7,3 266 Notes 1. Mark Thomas is a well-known campaigning comedian in the UK.

My purpose in crafting a response to Lawrence et al. is not to defend my interventions, but rather to offer some random reflections on the role of mass media, more specifically newspapers and magazines, in fermenting public debates. The remainder of the paper consists of four further sections. The first section argues that due to the ownership and control of accountancy magazines, they rarely facilitate critical scrutiny of accountancy practices and the industry. The second section argues that national newspapers and magazines offer a greater scope to connect with wider audiences, but this space is also structured and simultaneously constrains and enables particular kinds of interventions.

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Accounting: A Very Short Introduction by Christopher Nobes


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