ABSTRACT

This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of accounting. The sixteen chapters assess exactly wh

part |2 pages

Part I Background

chapter 1|5 pages

Introductory overview

chapter 3|10 pages

Approaches

chapter 4|8 pages

Classification

chapter 5|15 pages

Accounting as a field of knowledge

part |2 pages

Part II Perceptions and concepts

chapter 6|7 pages

The unit of experience

chapter 7|24 pages

Communication

chapter 9|15 pages

Relationships

chapter 11|24 pages

A dissection of decisions

chapter 12|30 pages

Relevance and reason in decision-making

part |2 pages

Part III Constraints

chapter 13|12 pages

The accounting equation reconsidered

chapter 14|47 pages

Double entry – an assessment

chapter 15|41 pages

The overworked balance sheet

part |2 pages

Part IV Loosening shackles

chapter 16|20 pages

Which way? Challenges and the task ahead