Cost Accounting: A Multidimensional Emphasis

Business & Money

Riahi-Belkaoui, Ahmed

Accounting

Dryden Press

Accounting Theory

Non Basic Stock Line

Accounting theory

Harcourt, Brace. Jovanovich

This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting. The book analyses the formulation of theory and examines its various facets, including the history and development of the discipline and the regulatory framework. The text also discusses future trends in accounting, examines accounting research and presents a critical analysis of the context of the contemporary accounting profession. Accounting Theory begins by explaining the history, development, nature and uses of accounting. It goes on to cover all the key aspects of accounting theory including the traditional and behavioural approaches to formulating a theory; fairness, disclosure and future trends and philosophical/scientific views of accounting. Belkaoui's text does more than purely examine the issues surrounding the formulation of accounting theory; it puts accounting theory into its international context.

Harcourt

Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in the recent developments in international accounting. Journal of AccountancyThis volume thoroughly examines new devlopments in international accounting from economic and social, as well as from accounting viewpoints. It reflects the current tension between attempts at unification by international standard setters and the emergence of innovative forms of reporting, disclosure, and taxation, as various countries attempt to improve their reporting accuracy. The product of this tension is the gradual but steady emergence of new accounting, reporting, disclosure, and taxation techniques of importance to the accounting practices of every country in the international arena.

The New Environment in International Accounting: Issues and Practices

Economics

Praeger

This book is useful, readable and intelligent survey of the emerging field of behavioral accounting, a field that is doing much to narrow the gap between accounting and behavioral scholars and practitioners. 
Personnel Psychology 
The relatively new field of behavioral accounting relies on the application of behavioral concepts from the social sciences for an understanding of the forces that underlie the accounting environment. Here, Belkaoui presents the first comprehensive survey of behavioral accounting theories and findings, organizing them into a systematic framework for the further study of behavioral accounting issues and questions. The result is a new understanding of the behavioral environment of accounting and a guide to solving practical behavioral problems that result from the preparation and use of accounting information.
As Belkaoui demonstrates, the quality of accounting information is often adversely affected by human perceptions, attitudes, predispositions, and other behavioral characteristics. Belkaoui fully explores the behavioral underpinnings of the problem by examining the behavioral dimensions of a wide range of accounting issues and practices including: contingency approaches to the design of accounting systems; functional and data fixation; the practice of slack; accounting and language; goal setting, participative budgeting and performance; the human resource considerations in public accounting firms; and, finally, cultural determinism in accounting. By offering both a realistic appraisal of the theories behind behavioral accounting and a cogent statement of the questions still left unanswered, Belkaoui makes a major contribution to the ongoing inquiry into the influence of behavioral factors on accounting practice.

Behavioral Accounting: The Research and Practical Issues

In this book, Belkaoui turns his attention to significant problems he sees facing the accounting profession as a whole and examines their effects on the way accounting is practiced, on accountants' clients, and on business in general. The problems derive, Belkaoui explains, from new developments in the accounting environment including the organizational climate in CPA firms and the rising incidence of fraudulent cases. Arguing that these problems, if not resolved, will lead to a crisis of confidence in accounting and increasing government regulation of the profession, Belkaoui both identifies their causes and proposes solutions to avert a crisis in the field.
The book is divided into six chapters, each of which addresses a particular problem in contemporary accounting. Belkaoui begins by describing a new conflictual order in the accounting environment and goes on to examine particular conflicts generated by the profession's heavy reliance on credentialism, its role in the fragmentation of services in CPA firms, and its tenuous position in the courts. The following chapters show how the credibility of accounting has been shaken by fraudulent cases and explores ways in which the accounting work process has declined. Finally, Belkaoui explores problems associated with the high levels of job dissatisfaction and turnover in CPA firms and problems in the production of accounting knowledge. Students of accounting as well as practicing professionals will find both a sobering assessment of current accounting practices and an illuminating look at potential solutions.

The Coming Crisis in Accounting

Clearly organized and readable, this work is a good introduction to cost accounting for someone with little prior course work or experience in the field. Most chapters include a list of suggested readings. Good index. Most appropriate for community college or public library collections. ChoiceIn response to the expanding roles of accountants in all types of organizations, cost accounting is becoming increasingly multidimensional, relying not only on traditional accounting principles, but also on behavioral, organizational, decisional, and other foundations. These conceptual foundations and their applications to cost accounting practices form the basis of this handbook, which offers both accounting students and professionals a comprehensive review and interpretation of cost accounting techniques and theories. By treating both traditional and newer dimensions of the discipline, the book defines a new scope and boundary that presents cost accounting in a multidimensional framework.Ahmed Belkaoui presents his material from three different perspectives. First, he shows how the fields of cost accounting, economics, behavioral science, operations research, statistics, and mathematics provide the tools as well as the concepts necessary for the classification, accumulation, and reporting of relevant data for internal decision making and for the interpretation and evaluation of resulting decisions. Second, he demonstrates how standard cost accounting techniques can be complemented by other possible approaches to problems, stressing not only the descriptive but also the normative solutions to cost accounting problems. Finally, he examines how cost accounting techniques affect the planning and control of routine and nonroutine decisions, inventory valuation and income determination. Among the major new developments addressed are variance analysis, learning phenomena in cost estimation, flexible manufacturing systems, and behavioral considerations in cost allocation. This work will be especially valuable for professional accountants and graduate students preparing for an accounting career, and an important resource for academic and public libraries.

Handbook of Cost Accounting Theory and Techniques

Written for both corporate accountants and advanced students of accounting, this volume offers comprehensive coverage of multinational financial accounting issues. As Ahmed Riahi-Belkaoui explains at the outset, multinational financial accounting is the branch of accounting developed to accommodate the specific international accounting needs of multinational corporations that are not met by their national accounting systems. Among the specific topics he addresses are the dimensions of multinational financial accounting, the efforts underway to harmonize international standards, the international environment within which multinational firms operate, and specific multinational financial accounting practices. Throughout, Riahi-Belkaoui emphasizes both theoretical concerns and practical solutions to multinational financial accounting problems.
The book begins by describing the nature of the emerging global economy and the challenges it poses for accountancy. Subsequent chapters address accounting for foreign currency transactions, futures contracts, and other financial instruments; illustrate the management of translation exposure; and examine accounting for inflation proposals. Riahi-Belkaoui goes on to explore accounting for inflation internationally and includes a separate appendix of illustrative calculations to compute current cost/constant purchasing power information. Finally, the author reviews segmental reporting and value-added reporting within the multinational financial accounting context.

Multinational Financial Accounting

International

This study offers a thorough analysis of what determines the level of executive compensation in one corporation as opposed to another. Challenging prior research which has tended to focus solely on the influence of coporate financial performance, the authors argue that structural characteristics of the firm--size, internal organization, and ownership--are equally decisive in influencing the level and structure of executive compensation which allows for the investigation of both the direct and indirect effects of each of these factors on executive compensation and offer a guide to the assessment of executive compensation in the large corporation that will be of significant value to financial analysts, investors, and researchers interested in the role and ramifications of executive compensation policies.Following a review of theoretical considerations and recent findings on the determination of executive compensation, the authors present a model of executive compensation which integrates the concepts of corporate performance, organizational structure, size, and ownership structure. This path model is then tested by utilizing data from a sample of over 200 Fortune 500 firms. Both regression results and path analysis results show significant direct and indirect effects of the structural variables tested. Based upon their results, the authors offer policy suggestions for those involved in determining executive compensation or evaluating the financial status of organizations under investment consideration.

Determinants of Executive Compensation: Corporate Ownership, Performance, Size, and Diversification (History; 28)

Pavlik, Ellen

Management & Leadership

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Books by Riahi-Belkaoui, Ahmed

See the best price to sell, buy, or rent books by Riahi-Belkaoui, Ahmed. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Cost Accounting: A Multidimensional Emphasis

Accounting Theory

Accounting theory

Accounting Theory

The New Environment in International Accounting: Issues and Practices

Behavioral Accounting: The Research and Practical Issues

The Coming Crisis in Accounting

Handbook of Cost Accounting Theory and Techniques

Multinational Financial Accounting

Determinants of Executive Compensation: Corporate Ownership, Performance, Size, and Diversification (History; 28)