Resident fellow Alex J. Pollock submits a letter of comment to the Securities and Exchange Commission and explains why the conceptual deficiencies of the fair value accounting theory make it a poor ...

Every business owner needs to have at least a rudimentary understanding of accounting theories and principles. Understanding your books and what various accounting reports represent helps you ...

Accounting is the mathematical science of collecting, recording, and compiling financial information into formats that can communicate that information to its end users in an efficient and effective ...

Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260.

Offered by the Department of Accounting and Information Systems of Rutgers Business School, this program prepares students for scholarly research and teaching. The department includes a number of ...

Vol. 5, No. 1/2, SPECIAL ISSUE: ADVANCES IN GREEN ACCOUNTING (February and May 2000), pp. 13-24 (12 pages) Environment and Development Economics is positioned at the intersection of environmental, ...

The Miller and Bahnson article "Duh-preciation: Why is this elephant still in the room?" (Accounting Today, Dec. 13-Jan. 10, 2011, page 17) is a great example of the damage sitting in an ivory tower ...

For more than a month Wall Street and Washington have heard that roly-poly Howard Hopson, kingpin of $1,038,000,000 Associated Gas & Electric Co., was so ill he was under an oxygen tent. Since Mr.