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The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in content.
The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating as the UK prepares to comply with International Accounting Standards. This text seeks to give accounting professionals an understanding of UK accounting standards and demonstrate how standards are used in practice. This text is the perfect companion for those who need to keep abreast of changes to accounting standards or those who need to see how the standards are applied in practice.
Volume 20 of Studies in the Development of Accounting Thought (SDAT) is another fine example of informative and reflective analysis in the series. SDAT again provides readers with the firm historical foundations on which the profession is based, the historical antecedents of today's accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession's history. Studies in the Development of Accounting Thought focuses on bringing the past into today and using it to point towards the future.
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