Suchergebnisse

Inventory of generally accepted accounting principles, by W. Powell.--The present state of accounting theory, by L. Goldberg.--The revolution in accounting, by D. Corbin.--Future service potential value, by F.P. Kollaritsch.--Price-level adjustments: problem in perspective, by C. Tierney.--Old wine into new bottles, by S. Davidson.--Capital budgeting, by R. Wellington.--The capital budgeting controversy: present value vs. discounted cash flow method, by G.A. Pollock.--Operational accounting and operations research, by C.W. Churchman and R.L. Ackoff.--Accounting for decisions, by D.L. Raun.--Business use of linear programming, by R.B. Sweeney.--Measurements and managerial decisions, by P. Kircher.--A communication theory approach to accountancy, by N.M. Bedford and V. Baladouni.--Accountancy as a function of organization theory, by R.B. Golombiewski.--Toward a theory of responsibility accounting, by M.J. Gordon.--Accounting in the next decade, by E. Solomon.

Preface -- Guided tour -- Acknowledgements -- Abbreviations -- Introduction to accounting -- Accounting and the business world -- Accounting rules and regulations -- Financial accounting -- Recording data -- Sole trader accounts -- Company accounts -- Other entity accounts -- Statement of cash flows -- Case studies -- Financial reporting -- The annual report -- The annual accounts -- Interpretation of accounts -- Contemporary issues -- Case studies -- Management accounting -- Foundations -- Direct costs -- Indirect costs -- Budgeting -- Standard costing -- Contribution analysis -- Decision making -- Capital investment -- Emerging issues -- Case studies -- Appendices -- Index

Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions are non-autonomous.JEL Codes: Q3, E2