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Accounting--By Principle or Design?
by Ahmed Riahi-Belkaoui
Binding: Hardcover, 288 pages
Publisher: Praeger Publishers
Weight: 1.24 pound
Dimension: H: 1.01 x L: 9.72 x W: 6.18 inches
ISBN 10: 1567205534
ISBN 13: 9781567205534
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Book Description:
Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.


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