Foundation level NBAA creator NBAA text Dar es salaam National board of accountants and auditors c2019 3th ed. monographic v, 559 p. : ill. ; 24 cm. This is a book about accounting, not how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, need at least one course which critically examines the broader implications of financial accounting for the fair and efficient operation of our economy. This book's objective is to give the reader an understanding of the current financial accounting and reporting environment Introduction Accounting under ideal conditions The decision usefulness approach to financial reporting Efficient securities markets The information perspective on decision usefulness The measurement perspective on decision usefulness Measurement perspective applications Economic consequences and positive accounting theory An analysis of conflict Executive compensation Earnings management Standard setting : economic issues Standard setting : political issues / William R. Scott Includes index. eng. Accounting 657 NAT 9789976780758 MCC 20260714091302.0 eng.