Aspects of financial reporting practices by companies and of the accountancy profession in the United Kingdom
Aspects of financial reporting practices by companies and of the accountancy profession in the United Kingdom
The thesis consists of 14 chapters and four appendices linked together by means of a preface. The chapters of the thesis are published works on the general theme `Why does financial reporting matter?' The chapters are grouped in three parts under the headings: small companies, current cost accounting and future strategy for the profession. The preface sets the chapters in the context of two generic purposes of accounting, as information for decisions and as stewardship reporting. These ideas are explored in more depth in Appendix I. Appendices II to IV extend the work in the chapters and expand on the general theme. Part I of the thesis represents a body of work concerned with appropriate financial reporting requirements for small limited companies. It contains three pieces of empirical work (Chapters 2, 4 and 9) together with articles discussing associated matters. Appendix II is an empirical study of the views of auditors of small companies. Part II consists of three empirical studies of the costs and the benefits of current cost accounting together with a review of a particular theoretical development. Appendices III and IV are empirical studies of the factors which were associated with companies' decisions about the adoption of current cost accounting. Part III is a report of a project to assess the future environment of accounting.
University of Southampton
1990
Page, Michael James
(1990)
Aspects of financial reporting practices by companies and of the accountancy profession in the United Kingdom.
University of Southampton, Doctoral Thesis.
Record type:
Thesis
(Doctoral)
Abstract
The thesis consists of 14 chapters and four appendices linked together by means of a preface. The chapters of the thesis are published works on the general theme `Why does financial reporting matter?' The chapters are grouped in three parts under the headings: small companies, current cost accounting and future strategy for the profession. The preface sets the chapters in the context of two generic purposes of accounting, as information for decisions and as stewardship reporting. These ideas are explored in more depth in Appendix I. Appendices II to IV extend the work in the chapters and expand on the general theme. Part I of the thesis represents a body of work concerned with appropriate financial reporting requirements for small limited companies. It contains three pieces of empirical work (Chapters 2, 4 and 9) together with articles discussing associated matters. Appendix II is an empirical study of the views of auditors of small companies. Part II consists of three empirical studies of the costs and the benefits of current cost accounting together with a review of a particular theoretical development. Appendices III and IV are empirical studies of the factors which were associated with companies' decisions about the adoption of current cost accounting. Part III is a report of a project to assess the future environment of accounting.
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Published date: 1990
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Local EPrints ID: 460709
URI: http://eprints.soton.ac.uk/id/eprint/460709
PURE UUID: 4c7918c8-83f9-4b5f-ac72-6b7abcba3102
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Date deposited: 04 Jul 2022 18:28
Last modified: 04 Jul 2022 18:28
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Author:
Michael James Page
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