Toward Greater Logic and Utility in Accounting: The Collected Writings of Philip W. Bell

by Bell,Philip W.

• ISBN13: 9780815330394
• ISBN10: 0815330391
• Format: Hardcover
• Copyright: 1997-12-01
• Publisher: Routledge

Table of Contents

Introduction	ix	(26)
Acknowledgments	xxxv
I. General Conceptual Issues in the Provision of Accounting Information	1	(102)
1. Accounting as a Discipline for Study and Practice: 1986	1	(30)
2. Accounting as a Discipline for Study and Practice: What Content? In Whose Interests?"	31	(27)
3. Establishing Guidelines for Financial Reporting	58	(45)
II. Needed Improvements even in the Absence of Price Changes. Crucial Nature of Reporting "all the events of a period, and only the events of that period": Example of Depreciation Expense.	103	(39)
4. Depreciation Accounting and Evaluation of Decisions and Performance	103	(39)
III. The Usefulness of Adjusting Historical Cost Accounting Information to Reflect Changes Occuring in Specific Prices and in the General Price Level	142	(114)
5. On Current Replacement Costs and Business Income	142	(14)
6. Current Cost/Constant Dollar Accounting and its Uses in the Managerial Decision-Making Process	156	(73)
7. Portfolio Reports for Client and Manager	229	(6)
8. Measuring and Reporting on Performance	235	(21)
IV. On the Options in Adjusting Historical Cost Accounting Information to Reflect Changes Occurring in Specific Prices and in the General Price Level	256	(191)
9. Current Value Accounting and a Simple Production Case: Edbejo and Other Companies in the Taxi Business	256	(36)
10. CVA, CCA and CoCoA: How Fundamental Are the Differences?	292	(59)
11. Review of Beaver, William H., Financial Reporting: An Accounting Revolution	351	(3)
12. Review of Bromwich, Michael, Financial Reporting, Information and Capital Markets	354	(3)
13. On the Usefulness of SFAS #33 Information: Theory and Empirical Evidence, 1980-1984	357	(90)
Writings on Accounting Matters	447