Accounting Issues: An Essay Series Part IX--Statement of Cash Flows

Autor/in	Laux, Judy
Titel	Accounting Issues: An Essay Series Part IX--Statement of Cash Flows
Quelle	In: Journal of College Teaching & Learning, 6 (2009) 3, S.17-24 (8 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1544-0389
Schlagwörter	Financial Audits; Accounting; Reliability; Evaluation Methods; Measurement; Models; Theories; Teaching Methods + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Reliabilität; Messverfahren; Analogiemodell; Theory; Theorie; Teaching method; Lehrmethode; Unterrichtsmethode
Abstract	This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles that apply some of the most important concepts from the hierarchy of accounting characteristics to the most basic accounting elements. In the series, the objective of decision usefulness and its associated components--relevance and reliability--have served as the cornerstones for investigating these accounting elements in a mountain hiking setting. This final essay attempts to bring the various elements into focus by applying the foremost accounting characteristics, relevance and reliability, to the newest of the required financial statements, the Statement of Cash Flows. Studying this statement also represents an opportunity to discuss a concept integral to the accounting model--articulation. As with the previous works, sections are devoted to reviewing the mechanics, making the conceptual connections, addressing measurement issues, and presenting related literature. (Contains 5 footnotes.) [For Part VIII, see EJ884597.] (ERIC).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10