Accounting--By Principle or Design?

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.

Author: Ahmed Riahi-Belkaoui

Publisher: Praeger

Publication Date: Feb 28, 2003

Number of Pages: 288 pages

Binding: Hardback or Cased Book

ISBN-10: 1567205534

ISBN-13: 9781567205534