By Harvey Hendrickson, Paul Williams
One of the phenomenal accounting theoreticians of the 20 th century, Carl Thomas Devine exhibited a breadth and intensity of information few within the box of accounting have equalled. This e-book collects jointly 8 formerly unpublished essays on accounting concept written by means of Professor Devine.
Professor Devine gave up the ghost in 1998, ahead of the numerous scandals that experience plagued accounting and company because the cave in of Enron and Arthur Andersen. a number of the essays gathered listed below are relatively very important given those occasions. the 1st 3 essays are dedicated to ethics and supply profound insights into the significance of a profession's moral presuppositions. The publication then provides essays, which supply a severe exam of the relevance of hermeneutics and deconstruction to an realizing of accounting perform and an research of the educational 'game' relatively with appreciate to Professor Devine's studies within the Florida college process. the ultimate essay within the quantity is dedicated to a critique of rational selection idea purposes in accounting.
Revisiting and development upon subject matters constructed in prior paintings, this choice of essays might be crucial interpreting for accounting historians, accounting theoreticians and all these drawn to the paintings of Carl Thomas Devine.
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Additional resources for Accounting Theory: Essays by Carl Thomas Devine
Canning looks to social foundations for justification and makes the usual simplifications. Businessmen follow their own selfinterest with normal human limitations and look to legal sources for more specific limitations. Accountants are responsible primarily to the investor segment of the economic spectrum with the usual helping hand to managers and investors in the placement and operation of economic factors in an efficient manner. 3 His respect for unspecified authority – presumably governmental dicta – overcomes more broadly based human considerations; he states that [N]o duty of public disclosure is asserted.
Arrington and Francis) have made a more general distinction between teleological and functional actions; this is similar to the distinction that I have about service 24 Ethical backgrounds of leading accountants organizations. 10 Churchman recognized the limitations of teleological guidance and, as usual, posits a leader who assumes control of the weighting process. He states [T]he teleological basis of information policy utterly fails to solve the problem of authority, nor does it really remove the alienation of subject and observer-of-the-subject.
12 Citations to the two works by Richard Mattessich are Modern Accounting Research: History, Survey, and Guide, Research Monograph 7 (Vancouver: The Canadian Certified General Accountants’ Research Foundation, 1984); and Accounting and Analytical Methods: Measurement and Projection of Income and Wealth in the Micro- and Macro-Economy (Homewood: Richard D. , 1964). 13 Richard Mattessich, “On the Evolution of Theory Construction in Accounting: A Personal Account,” Modern Accounting Research: History, 40 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Ethical backgrounds of leading accountants Survey, and Guide, Research Monograph 7 (Vancouver: The Canadian Certified General Accountants’ Research Foundation, 1984), p.
Accounting Theory: Essays by Carl Thomas Devine by Harvey Hendrickson, Paul Williams