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Exeter, United Kingdom

University of Exeter

Accounting

Language: English Studies in English

Subject area: economy and administration

Kind of studies: full-time studies

University website: www.exeter.ac.uk

Doctor of Philosophy (PhD)

Accounting

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

Wikipedia

Accounting

… without idealism, politics becomes a form of accounting, a management of purely material interests.

Ian Buruma What’s Left After 1989?

Wikiquote

Accounting

The problem is not that this optimistic view is wrong. By economic accounting, the optimistic view is mostly right.

Didier Sornette Why Stock Markets Crash - Critical Events in Complex Systems (2003) Ch. 10, 2050: The End Of The Growth Era?, p. 390.

Wikiquote

Accounting

Accounting for the most part, remains a legalistic and traditional practice, almost immune to self-criticism by scientific methods.

Kenneth Boulding (1958, p. 95) as cited in: Edward Stamp, Michael J. Mumford, Ken V. Peasnell (1993) Philosophical Perspectives on Accounting. p. 147.

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