000			02098nam a22001817a 4500
999			_c9573 _d9573
005			20220618165409.0
008			220618s2006 us ||||| |||| 00| 0 eng d
020			_a9780470008737
041			_aeng
082			_a657.0973 _bKIN
100			_aKing, Thomas A.
245			_aMore Than a Numbers Game : _bA Brief History of Accounting / _cThomas A. King
260			_aUnited States of America : _bWiley, _c2006
300			_axi, 242 p. _c28 cm.
500			_aThe world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.
919			_a2Chương trình AC _b2Giáo trình chương trình AC _cINS3015 _dLịch sử ngành kế toán _dHistory of Accounting
942			_2ddc _cTB