Belkaoui offers a critical analysis of accounting and the societal problems the profession faces. The roles played by accountants and auditors, the standard-setting and oversight processes, the history, function, and current status of the discipline itself--all are treated systematically and with candor. Clarifying our understanding of what is wrong and what is right with accounting in the context of public interest, the author probes questions of public policy and shows where correction, standardization, and legislation are needed. He reviews solutions advanced by the courts, the Internal...

This professional book is designed for managers involved in the use of quantitative techniques to solve accounting-based problems. Belkaoui takes the reader in hand and carefully reviews the mathematical and statistical techniques needed to understand quantitative models, and then introduces those models of relevance to accounting areas of cost-volume-profit analysis, cost estimation, linear programming, cost control, inventory models, capital budgeting, and network analysis.

In an important and innovative contribution to the scholarship of accounting theory, Ahmed Belkaoui presents new ways of thinking about the practices, problems, and directions of accounting. According to Belkaoui, researchers, practitioners, users, and students of accounting hold many different visions of the field, each the result of a conscious choice between alternative approaches, methodologies, images, structures, and paradigms. Here, Belkaoui offers a thorough, comprehensive examination of these various methods and techniques of accounting as well as an in-depth exploration of their...

Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in...

In this book, Belkaoui turns his attention to significant problems he sees facing the accounting profession as a whole and examines their effects on the way accounting is practiced, on accountants' clients, and on business in general. The problems derive, Belkaoui explains, from new developments in the accounting environment including the organizational climate in CPA firms and the rising incidence of fraudulent cases. Arguing that these problems, if not resolved, will lead to a crisis of confidence in accounting and increasing government regulation of the profession, Belkaoui both...

Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and...

As multinational firms struggle to compete in a global economy, their operating and accounting decisions are being made in an environment that's characterized by fluctuating exchange rates, innovative and flexible organizational structures, and a dynamic and diverse control strategy. As a result, managerial accounting techniques have to adapt to this unique environment by devising new ways to solve decision problems. This book explores the major issues that accountants in multinational corporations, and their outside consulting firms, must deal with if they are to understand how the...