Current Research in Accounting

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ISBN: 6202021128
ISBN 13: 9786202021128
Autor: Sy, Aida
Verlag: LAP LAMBERT Academic Publishing
Umfang: 236 S.
Erscheinungsdatum: 29.05.2018
Auflage: 1/2018
Format: 1.5 x 22 x 15
Gewicht: 369 g
Produktform: Kartoniert
Einband: Kartoniert
Artikelnummer: 5205982 Kategorie:

Beschreibung

The problem with financial crises, whether they involve the US or international accounting, is that the issues (in the vocabulary of David Harvey (1987) are delimited in terms of time and space. This means that the issues overspill, first, in space, that the issues extend beyond the contours of the US and Foreign nations. They also engulf various regulatory and professional bodies, such as the Securities and Exchange Commission, the Public Corporate Accounting Oversight Board, The Big 4 Accounting firms, and the U.S. Congress. Relevant experience also extends to Africa and elsewhere. Capital markets have no geographical limits. Second, issues extend over time where relevant experiences of the past speak to the present. The Delco study in Africa (Sierra Leone) is instructive because it exposes the limits of conventional auditing and accounting practice and theory. It introduces an important (social) mode of analysis (Classical Economic Theory) that is much more relevant to the analysis of current crisis than the orthodox view of Neo-Classical Economic Theory.

Autorenporträt

Aida Sy earned her PhD with First Class Honors from the Sorbonne. She holds a Master degree, a Bachelor and a degree in Chief Manager. She teaches Accounting and Taxation at Farmingdale State College,State University of New York, edits and co-edits four refereed journals.She was/is Plenary speaker, presenter, discussant and reviewer at conferences.

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