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Accounting in the Dual Economy (Hardback)
  • Accounting in the Dual Economy (Hardback)
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Accounting in the Dual Economy (Hardback)

(author), (author)
£50.00
Hardback 176 Pages / Published: 30/07/1991
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In recent years, the accounting profession has been faced with a number of unresolved problems. One of the most crucial has been the failure to distinguish between two separate sectors of the economy, the core and the periphery. This work offers a comprehensive study of this dual economy in which large organizations are clustered at the center while smaller organizations are arrayed on the periphery. At least two sets of accounting standards are required to adequately serve this structure, Monti-Belkaoui and Belkaoui argue, and just what these standards are, and how they would affect such issues as financial reporting, is the subject of this book. The work explores the nature of the dual economy and provides a perspective on the way in which the concept operates. The authors begin their study with a survey of the theories and implications of the dual economy, and the issues of accounting validation in such a structure. In a number of succeeding chapters, they then analyze some fundamental accounting problems and their relation to economic dualism, including income smoothing, auditor switching, and bond rating changes. The work concludes with an examination of public policy and standard-setting solutions to the dual economy situation. Accounting in the Dual Economy will be a useful resource for a wide variety of professionals, including practicing accountants, financial managers, and legislators. It will also be an important supplementary text for courses in accounting and public policy.

Publisher: ABC-CLIO
ISBN: 9780899306155
Number of pages: 176
Weight: 426 g
Dimensions: 234 x 156 x 11 mm


MEDIA REVIEWS
"Janice Monti-Belkaoui and Ahmed Belkaoui examine economic dualism, the identification of two separate sectors of the economy--a core sector and a peripheral sector. Although other studies have substantiated the dualism theory, this analysis emphasizes accounting data from the firm rather than that of the industry. Using data from Compustat tapes for the period 1968 to 1988, the authors compare accounting variables relating to capital structure, liquidity, profitability, turnover, price-earnings, and market risk to verify the dualism thesis. The study includes chapters on income smoothing, auditor switching, bond-rating changes and accounting changes, and standard setting. The level of presentation demands that readers have a knowledge of the subject matter, accounting theory, and quantitative measurement techniques. Footnotes and a selected bibliography conclude each chapter. This research study is recommended for upper-division undergraduate and graduate students."-Choice
?Janice Monti-Belkaoui and Ahmed Belkaoui examine economic dualism, the identification of two separate sectors of the economy--a core sector and a peripheral sector. Although other studies have substantiated the dualism theory, this analysis emphasizes accounting data from the firm rather than that of the industry. Using data from Compustat tapes for the period 1968 to 1988, the authors compare accounting variables relating to capital structure, liquidity, profitability, turnover, price-earnings, and market risk to verify the dualism thesis. The study includes chapters on income smoothing, auditor switching, bond-rating changes and accounting changes, and standard setting. The level of presentation demands that readers have a knowledge of the subject matter, accounting theory, and quantitative measurement techniques. Footnotes and a selected bibliography conclude each chapter. This research study is recommended for upper-division undergraduate and graduate students.?-Choice

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