| Description |
3-230 pages : illustrations ; 24 cm |
| Contents |
Classical micro-accounting ; Classical macro- accounting ; Macro- accounting in non-capitalist societies ; Culture, personality and accounting theory ; A theory of societal accounting ; Societal aspects of macro-accounting ; Societal aspects of micro- accounting ; A generalised theory of accounting |
| Summary |
The author argues that classical accounting theory is based on a mistaken premise because it fails to consider social betterment. The book considers earlier accounting theoreticians opinions on the objectives of the accounting process, and seeks to apply these to the national income accounting systems of various societies. It then discusses the attempts which have been made to measure and compare national welfare, and considers how far such techniques are applicable at the level of the individual enterprise, and how its organisation and the form of its accounts could be made to reflect social realities |
| Notes |
Includes index |
| Bibliography |
Bibliography: pages 221-226 |
| Subject |
Accounting -- Social aspects.
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Accounting.
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Flow of funds -- Accounting.
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Income accounting.
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Industries -- Social aspects.
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National income -- Accounting.
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| LC no. |
74188098 |
| ISBN |
0043302424 |
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