Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.
- ISBN10 1567205534
- ISBN13 9781567205534
- Publish Date 28 February 2003
- Publish Status Active
- Publish Country US
- Publisher ABC-CLIO
- Imprint Praeger Publishers Inc
- Format Hardcover
- Pages 288
- Language English