Accounting 101: Redefining Accounting for Tomorrow

Autor/in	Carnegie, Garry D.
Titel	Accounting 101: Redefining Accounting for Tomorrow
Quelle	In: Accounting Education, 31 (2022) 6, S.615-628 (14 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Carnegie, Garry D.)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2021.2014915
Schlagwörter	Accounting; Business Administration Education; Definitions; Social Influences; Introductory Courses; Educational Objectives + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Begriffsbestimmung; Sozialer Einfluss; Einführungskurs; Educational objective; Bildungsziel; Erziehungsziel
Abstract	What is accounting today? Are conventional definitions of accounting adequate for the early 2020s? What definition do you teach? Accounting is positioned in this study as "not" a mere neutral, benign, technical practice. It is also a social practice and moral practice as understood based on the important research of accounting scholars across the past 40 years. The paper supports a new definition of accounting as technical, social and moral practice, proposed by Carnegie, G., Parker, L., & Tsahuridu, E. [(2021a). It's 2020: what is accounting today? "Australian Accounting Review," 31(1), 65-73. https://doi.org/10.1111/auar.12325; (2021b). "Redefining Accounting for Tomorrow." IFAC Knowledge Gateway, April 6. https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/redefining-accounting-tomorrow]. The era of calculative order in which we live is illuminated using a tailored case study on global university rankings, using the lens of the proposed definition of accounting. It is intended to provide a better understanding globally of the effects of accounting emergence and change to both professional accountants and non-accountants. Readers may ask 'why'? Accounting has not attained its full potential and can contribute to shaping a better world from tomorrow. (As Provided).
Anmerkungen	Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01