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Relevant bibliographies by topics / Accounting conceptual framework

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Journal articles

Academic literature on the topic 'Accounting conceptual framework'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Accounting conceptual framework"

1

Greenham, Tony. "Green accounting: a conceptual framework." International Journal of Green Economics 4, no. 4 (2010): 333. http://dx.doi.org/10.1504/ijge.2010.037655.

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2

Lawrence, Carol, and Jenice P. Stewart. "DR SCOTT'S CONCEPTUAL FRAMEWORK." Accounting Historians Journal 20, no. 2 (1993): 95–117. http://dx.doi.org/10.2308/0148-4184.20.2.95.

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The objective of this study is to trace the influence of DR1 Scott's writings on the development of accounting theory and standard setting. Scott's deductive approach to the development of a conceptual framework for financial accounting and reporting was adopted by accountants on a piecemeal basis from the 1930s to the 1970s. This study traces authoritative pronouncements from the 1930s to provide evidence on Scott's forward looking ability and the influence of his ideas on the subsequent development of accounting theory. The social, economic, and political environment of the 1930s is describe

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3

Wells, Murray. "Forum: The Accounting Conceptual Framework Introduction." Abacus 39, no. 3 (2003): 273–78. http://dx.doi.org/10.1111/j.1467-6281.2003.00132.x.

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4

Jones, Rowan. "The Conceptual Framework of Resource Accounting." Public Money and Management 18, no. 2 (1998): 11–16. http://dx.doi.org/10.1111/1467-9302.00109.

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5

Van Offeren, Dick, Joop Witjes, and Tim Verdoes. "Ontwikkelingen in het conceptual framework." Maandblad Voor Accountancy en Bedrijfseconomie 87, no. 9 (2013): 355–64. http://dx.doi.org/10.5117/mab.87.21915.

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De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een fundamentele herziening toe. Samen met de Financial Accounting Standards Board (FASB) heeft de IASB de eerste fase van het Conceptual framework for financial reporting (framework 2010) voltooid. In deze eerste fase worden twee onderwerpen besproken. Dit zijn het doel van financiële verslaggeving en de kwalitatieve kenmerken van financiële verslaggeving.

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6

Tarquinio, Lara. "Environmental and Sustainability Accounting: A Conceptual Framework." International Journal of Environmental, Cultural, Economic, and Social Sustainability: Annual Review 6, no. 3 (2010): 263–74. http://dx.doi.org/10.18848/1832-2077/cgp/v06i03/54783.

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7

Monson, Dennis W. "The Conceptual Framework and Accounting for Leases." Accounting Horizons 15, no. 3 (2001): 275–87. http://dx.doi.org/10.2308/acch.2001.15.3.275.

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For years, users of financial statements, academics, and standards setters alike have criticized the lease accounting standards as unnecessarily complex and ineffective in portraying liabilities arising from lease contracts in the balance sheets of lessee enterprises. Recognizing that current standards were adopted before the Financial Accounting Standards Board (FASB) and other standard-setting bodies completed their conceptual framework projects, critics of the lease accounting standards contend that the principal defect in existing standards is that they are at variance with the definitions

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8

Spraakman, Gary, and Beverley Jackling. "A Conceptual Framework for Learning Management Accounting." Accounting Perspectives 13, no. 1 (2014): 61–81. http://dx.doi.org/10.1111/1911-3838.12024.

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9

Samuel, Sajay. "A conceptual framework for teaching management accounting." Journal of Accounting Education 44 (September 2018): 25–34. http://dx.doi.org/10.1016/j.jaccedu.2018.05.004.

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10

Smart Inyang, William, Rose Emmanuel Eyo, and Mary Eyong Nkang. "ACCOUNTING THEORYS ELEMENTS, STRUCTURES, CONCEPTUAL FRAMEWORK AND FINANCIAL REPORTING: A CONCEPTUAL APPROACH." International Journal of Advanced Research 8, no. 12 (2020): 65–74. http://dx.doi.org/10.21474/ijar01/12126.

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This study discusses accounting theorys elements, structures and conceptual framework andit also emphasizes that accounting theory is only useful when exemplified.The purpose of this work is to understand the divergent interpretations many scholars havegiven to accounting theory, its elements, structures and conceptual framework.In pursuance of the foregoing objective, relevant research data were generated using internet sources, journal articles and literature reviews. The study revealed that accounting theorys elements, structure and conceptual framework are the basic foundations of financia

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