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Full-Text Articles in Business

More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom Oct 2017

More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom

Robert Bloom

No abstract provided.


What Is (Accounting) History?, Michael J. Gaffikin Mar 2017

What Is (Accounting) History?, Michael J. Gaffikin

Michael Gaffikin

I am grateful for the invitation to present this paper to you today. I have had a long association with Victoria University and as an undergraduate here I was introduced to the fathers of history - Herodotus and Thucydides. Unfortunately, although I had to read their main works, at the time I remained oblivious to their full significance, namely, that they represent two extremes of historiography that have remained throughout the history of history - two approaches to how history is created and written. These themes are the background for this paper. However, before I go any further I want …


Changing Paradigm In Accounting And Finance, Shyam Sunder Jan 2017

Changing Paradigm In Accounting And Finance, Shyam Sunder

Shyam Sunder

No abstract provided.


Risk In Accounting, Shyam Sunder Dec 2016

Risk In Accounting, Shyam Sunder

Shyam Sunder

Risk and uncertainty are inherent in the environment and functions of accounting. Accounting reports, systems, norms, and rules help people decide, and also determine how they decide in such environment. Diverse normative theories and descriptions of coping with risk and uncertainty yield different implications for accounting. Chambers was an articulate, forceful, and celebrated proponent of market values, while Ijiri did the same for historical costs. Elements of accounting theory that diverge in their emphases on historical cost versus market values can be linked to the divergence in the theories of risk and decision making. This largely unrecognized link between the …