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In Search of a Wider Accounting Research Agenda in Light of the GFC, Failures and Other Business Disasters

Garry Tibbits

出版	SSRN, 2020
URL	http://books.google.com.hk/books?id=TufxzgEACAAJ&hl=&source=gbs_api

註釋

The GFC experiences as they relate to accounting and business objectives lead to recommendations for future research in accounting. In particular the relationship to corporate strategy, risk assumption and sharing of rewards and impacts on society's resource allocation need to be reflected in accounting and timing of profit recognition. Also accountants need to reflect greater levels of critical analysis as preparers and auditors. Consideration needs to be given to the environment in which accountants make decisions based on sociological research.