E-Book Overview
Contains contributions from over 120 world-renowned experts; Covers a wide range of topics in financial reporting, management accounting, auditing and social accounting; Focuses on the contribution of research to the analysis of existing accounting practices and to the development of new practices; Informs readers about different accounting topics and indicates how a variety of research perspectives can contribute to the debate over the future shape of accounting; Provides references to important sources in the academic and professional literature.
E-Book Content
THE BLACKWELL ENCYCLOPEDIA OF MANAGEMENT
ACCOUNTING
THE BLACKWELL ENCYCLOPEDIA OF MANAGEMENT SECOND EDITION Encyclopedia Editor: Cary L. Cooper Advisory Editors: Chris Argyris and William H. Starbuck Volume I: Accounting Edited by Colin Clubb (and A. Rashad Abdel-Khalik) Volume II: Business Ethics Edited by Patricia H. Werhane and R. Edward Freeman Volume III: Entrepreneurship Edited by Michael A. Hitt and R. Duane Ireland Volume IV: Finance Edited by Ian Garrett (and Dean Paxson and Douglas Wood) Volume V: Human Resource Management Edited by Susan Cartwright (and Lawrence H. Peters, Charles R. Greer, and Stuart A. Youngblood) Volume VI: International Management Edited by Jeanne McNett, Henry W. Lane, Martha L. Maznevski, Mark E. Mendenhall, and John O’Connell Volume VII: Management Information Systems Edited by Gordon B. Davis Volume VIII: Managerial Economics Edited by Robert E. McAuliffe Volume IX: Marketing Edited by Dale Littler Volume X: Operations Management Edited by Nigel Slack and Michael Lewis Volume XI: Organizational Behavior Edited by Nigel Nicholson, Pino G. Audia, and Madan M. Pillutla Volume XII: Strategic Management Edited by John McGee (and Derek F. Channon) Index
THE BLACKWELL ENCYCLOPEDIA OF MANAGEMENT SECOND EDITION
ACCOUNTING Edited by Colin Clubb Warwick Business School, University of Warwick First edition edited by
A. Rashad Abdel-Khalik
# 1997, 1999, 2005 by Blackwell Publishing Ltd except for editorial material and organization # 2005 by Colin Clubb BLACKWELL PUBLISHING 350 Main Street, Malden, MA 02148-5020, USA 108 Cowley Road, Oxford OX4 1JF, UK 550 Swanston Street, Carlton, Victoria 3053, Australia The right of Colin Clubb to be identified as the Author of the Editorial Material in this Work has been asserted in accordance with the UK Copyright, Designs, and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, except as permitted by the UK Copyright, Designs, and Patents Act 1988, without the prior permission of the publisher. First published 1997 by Blackwell Publishers Ltd Published in paperback in 1999 by Blackwell Publishers Ltd Second edition published 2005 by Blackwell Publishing Ltd Library of Congress Cataloging-in-Publication Data The Blackwell encyclopedia of management. Accounting /edited by Colin Clubb. p. cm. — (The Blackwell encyclopedia of management ; v. 1) Rev. ed. of: The Blackwell encyclopedic dictionary of accounting /edited by Rashad Abdel-Khalik. 1998. Includes bibliographical references and index. ISBN 1-4051-1827-X (hardcover : alk. paper) 1. Accounting—Dictionaries. I. Clubb, Colin. II. Blackwell encyclopedic dictionary of accounting. III. Series. HD30.15 .B455 2005 vol. 1 [HF5621] 658’.003 s—dc22 [657’.003 s] 2004024923 ISBN for the 12-volume set 0-631-23317-2 A catalogue record for this title is available from the British Library Set in 9.5/11pt Ehrhardt by Kolam Information Services Pvt. Ltd, Pondicherry, India Printed and bound in the United Kingdom by TJ International, Padstow, Cornwall The publisher’s policy is to use permanent paper from mills that operate a sustainable forestry policy, and