메뉴 건너뛰기




Volumn 33, Issue 4, 2001, Pages 421-453

Back to the future: The broadening accounting trajectory

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0035713545     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.2001.0173     Document Type: Article
Times cited : (68)

References (130)
  • 1
    • 0002360936 scopus 로고
    • Committee on the Future Structure, Content, and Scope of Accounting Education
    • AAA, American Accounting Association (The Bedford Committee)
    • (1986)
  • 2
    • 85031473685 scopus 로고    scopus 로고
    • ACCA, Association of Chartered Certified Accountants
    • (1999) The MORI Report
  • 3
    • 85031476283 scopus 로고    scopus 로고
    • ACCA, Association of Chartered Certified Accountants Website, accessed 5/1
    • (2001)
  • 4
    • 0008340938 scopus 로고    scopus 로고
    • The CPA Vision Project: 2011 and Beyond
    • AICPA, American Institute of CPAs
    • (1998)
  • 5
    • 85031474710 scopus 로고    scopus 로고
    • The Profession's Current Competencies
    • AICPA, American Institute of CPAs
    • (1999)
  • 6
    • 0008353078 scopus 로고    scopus 로고
    • Competencies For the Future
    • AICPA, American Institute of CPAs
    • (1999)
  • 7
    • 85031471104 scopus 로고    scopus 로고
    • AICPA Assurance Services accessed 24/03/000
    • (2000)
  • 8
    • 0003618208 scopus 로고    scopus 로고
    • Accounting Education, Charging the Course Through a Perilous Future, Sarasota
    • Florida: American Accounting Association
    • (2000)
    • Albrecht, W.S.1    Sack, R.J.2
  • 11
    • 0008302307 scopus 로고    scopus 로고
    • 'How to assess and manage risk'
    • Anonymous
    • (2000) People Management , vol.6 , pp. 46-47
  • 12
    • 0003947012 scopus 로고    scopus 로고
    • History: A Very Short Introduction
    • Oxford: Oxford University Press
    • (2000)
    • Arnold, J.H.1
  • 14
    • 85031464917 scopus 로고    scopus 로고
    • Foundation Stage Self Assessments, and Professional Stage Self Assessments
    • BAAEC, Board of Accreditation of Accountancy Educational Courses
    • (2000)
  • 28
    • 0003454411 scopus 로고
    • Change Management: Strategies For Australian Organizations
    • St Leonards, NSW, Australia
    • (1995)
    • Brewer, A.M.1
  • 31
    • 0004187677 scopus 로고
    • A History of Accounting and Accountants
    • Edinburgh: T.C. & E.C. Jack
    • (1905)
    • Brown, R.1
  • 35
    • 0004139918 scopus 로고
    • What is History?
    • Harmondsworth, Middlesex: Penguin Books
    • (1964)
    • Carr, E.H.1
  • 38
    • 0008339272 scopus 로고    scopus 로고
    • 'The changing role of the management accountant and its implications for qualification development'
    • CIMA, Chartered Institute of Management Accountants September
    • (1998) Management Accounting , vol.76 , pp. 68-69
  • 39
    • 85031465105 scopus 로고    scopus 로고
    • CIMA, Chartered Institute of Management Accountants Website accessed 5/1/01
    • (2001)
  • 40
    • 85031469558 scopus 로고    scopus 로고
    • CIPFA, Chartered Institute of Public Finance and Accountancy Website
    • (2001)
  • 44
    • 0004066857 scopus 로고
    • Organizational Change: A Processual Approach
    • London: Paul Chapman Publishing
    • (1994)
    • Dawson, P.1
  • 46
    • 0008351375 scopus 로고
    • History of Public Accounting in the United States, East Lansing
    • Michigan: Michigan State University
    • (1960)
    • Edwards, J.D.1
  • 48
    • 0004082621 scopus 로고
    • A History of Financial Accounting
    • London: Routledge
    • (1989)
    • Edwards, J.R.1
  • 59
    • 0008359485 scopus 로고
    • Reflections on History and Historians
    • Madison, Wisconsin: The University of Wisconsin Press
    • (1987)
    • Hamerow, T.S.1
  • 61
    • 84925973750 scopus 로고
    • A Theory of History
    • London: Routledge & Kegan Paul
    • (1982)
    • Heller, A.1
  • 64
    • 0008344040 scopus 로고
    • The present as history: Writing the history of one's own times
    • (the Creighton lecture) London: The University of London
    • (1993)
    • Hobsbawm, E.1
  • 65
    • 0004214026 scopus 로고    scopus 로고
    • On History
    • Lancaster Place, London: Abacus
    • (1998)
    • Hobsbawm, E.1
  • 67
    • 0004242564 scopus 로고
    • The Lessons of History
    • Oxford: Oxford University Press
    • (1991)
    • Howard, M.1
  • 68
    • 85031465601 scopus 로고    scopus 로고
    • The Vision 2020 Taskforce Report: Chartered Accountancy in the Next Century - Radical Change or Diminished Influence?
    • ICAA, The Institute of Chartered Accountants in Australia
    • (1998)
  • 69
    • 0038029120 scopus 로고    scopus 로고
    • Added-value Professionals: Chartered Accountants in 2005
    • ICAEW, The Institute of Chartered Accountants in England and Wales
    • (1997)
  • 70
    • 85031468882 scopus 로고    scopus 로고
    • ICAEW, The Institute of Chartered Accountants in England and Wales Website, accessed 5/1
    • (2001)
  • 71
    • 85031475493 scopus 로고    scopus 로고
    • Towards 2005: Taskforce Summary
    • ICANZ, The Institute of Chartered Accountants in New Zealand
    • (1998)
  • 72
    • 85031470593 scopus 로고    scopus 로고
    • ICAS, The Institute of Chartered Accountants of Scotland Website, accessed 5/1
    • (2001)
  • 73
    • 0003854790 scopus 로고
    • Managing Change: Cases and Concepts
    • Burr Ridge, Illinois: Irwin
    • (1993)
    • Jick, T.D.1
  • 74
    • 0002895473 scopus 로고    scopus 로고
    • 'Knowledge management: Applying manufacturing theory in knowledge based industries'
    • March
    • (1999) Management Accounting , vol.77 , pp. 38-39
    • King, N.1
  • 77
    • 0004269950 scopus 로고    scopus 로고
    • Why History matters: Life and Thought
    • New York: Oxford University Press
    • (1997)
    • Lerner, G.1
  • 78
    • 0004287221 scopus 로고
    • Accounting Evolution to 1900
    • New York: Russell & Russell
    • (1933)
    • Littleton, A.C.1
  • 81
    • 0002582439 scopus 로고    scopus 로고
    • 'The business doctors: Accountants in british management from the nineteenth century to the present day'
    • (1998) Business History , vol.40 , pp. 72-103
    • Matthews, D.1
  • 82
    • 0000935363 scopus 로고    scopus 로고
    • 'The changing strategy for the profession, the CPA and the AICPA: What this means for the education community'
    • (1998) Accounting Horizons , vol.12 , pp. 397-406
    • Melancon, B.C.1
  • 86
    • 0002001043 scopus 로고
    • 'What's new about accounting education change? An historical perspective on the change movement'
    • (1995) Accounting Horizons , vol.9 , pp. 62-75
    • Nelson, I.T.1
  • 99
    • 0004180568 scopus 로고
    • The Scope of CPA Services: A Study of the Development of the Concept of Independence and the Profession's Role in Society
    • New York: Ronald Press
    • (1985)
    • Previts, G.J.1
  • 100
    • 0003653680 scopus 로고
    • A History of Accounting in America: An Historical Interpretation of the Cultural Significance of Accounting
    • New York: Ronald Press
    • (1979)
    • Previts, G.J.1    Merino, B.D.2
  • 107
  • 109
    • 0004102720 scopus 로고    scopus 로고
    • Counting More, Counting Less: Transformations in the Management Accounting Profession - The 1999 Practice Analysis of Management Accounting
    • Institute of Management Accountants (USA)
    • (1999)
    • Siegel, G.1    Sorensen, J.E.2
  • 110
    • 0008340943 scopus 로고    scopus 로고
    • CFO of the Future
    • The Institute of Chartered Accountants in Australia, Chartered Accountants in Business Committee
    • (1998)
    • Simister, M.1    Roest, P.2    Sheldon, J.3
  • 114
    • 0003498055 scopus 로고
    • Beyond the Boundaries: Leading and Recreating the Successful Enterprise
    • Sydney: McGraw-Hill
    • (1994)
    • Stace, D.1    Dunphy, D.2
  • 115
    • 0003757650 scopus 로고
    • The Nature of Historical Knowledge
    • Oxford: Basil Blackwell
    • (1986)
    • Stanford, M.1
  • 116
    • 0008302484 scopus 로고
    • A Companion to the Study of History
    • Oxford: Blackwell Publishers
    • (1994)
    • Stanford, M.1
  • 121
    • 0008303922 scopus 로고
    • The Specious Past: Historians and Others
    • Reading Massachusetts: Addison-Wesley Publishing Co
    • (1972)
    • Tillinghast, P.E.1
  • 122
    • 0003796876 scopus 로고
    • The Pursuit of History: Aims, Methods and New Directions in the Study of Modern History
    • Harlow, Essex: Longman Group
    • (1984)
    • Tosh, J.1
  • 123
    • 0003724885 scopus 로고
    • Practicing History
    • New York: Alfred A. Knopf
    • (1981)
    • Tuchman, B.W.1
  • 125
    • 0001877712 scopus 로고    scopus 로고
    • 'The professionalisation of accounting: A review of recent historical research and its implications'
    • (1996) Accounting History , vol.1 , pp. 77-102
    • West, B.P.1
  • 130
    • 84986161357 scopus 로고    scopus 로고
    • 'Objectivity and the role of history in the development and review of accounting standards'
    • (1996) , vol.9 , pp. 127-147
    • Young, J.J.1    Mouck, T.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.