Issue in Accounting Theory
- 최초 등록일
- 2013.09.01
- 최종 저작일
- 2013.04
- 9페이지/
MS 워드
- 가격 1,500원
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목차
I. Purpose
II. Brief outline of regulation
III. Reason for accounting information regulated
IV. Development of accounting practice and history of accounting regulation
V. Theoretical regulation
VI. Key consideration of accounting information regulated
VII. Conclusion
VIII. Reference
본문내용
I. Purpose
The purpose of this briefing paper is general outline of regulation and elaborates the issues relating why production of accounting information regulated.
II. Brief outline of regulation
Generally speaking, the word “regulation” expressed a principle or condition that customarily governs behavior. Deardorff (2001) further explain regulation is
“Any government effort to influence the performance of the economy or the behavior of economic agents, especially firms, within it. Conflicts sometimes arise between domestic regulations and international commerce or commitments”.
<중 략>
Private interest theory of regulation – assumes different groups will protect particular economic interests and objective. The economics problems encountered many problems within different groups and being in conflict with each other. The interest group will lobby with government or other regulator in order to place legislation which has economically benefits them. For example, the interest group might lobby with government for price protection or producers tariff protection (Deegan 2006, p78-79).
참고 자료
Deardroff, A 2001, ‘Deardorff’s Glossary of International Economics’, viewed 10 August 2008 http://www-personal.umich.edu/~alandear/glossary/r.html
Deegan, C. 2006, Financial Accounting Theory, 2nd edn, McGraw-Hill Australia Pty Ltd., Roseville, NSW.