Browsing Research Output by Subject "Accounting theory"

Now showing items 1-2 of 2

    • Legitimacy lost: accountancy's predicament 

      Buys, Pieter Willem (Studia Universitatis Babes-Bolyai, 2011)
      The objectives and purpose of accounting theory as being promulgated by key global accounting regulators seem to downplay accounting's stewardship function in favour of providing information to specific categories of ...

    • Towards formulating an accounting theory of meaningfulness 

      Musvoto, S. Wedzerai; Gouws, Daan G. (Clute Institute [for academic research], 2012)
      This study highlights the need for a theory of meaningfulness for accounting information. A theory of meaningfulness determines the theoretical position that may be taken about the scientific content of information. The ...