In the present age, governed by over structured the highly competitive economy, in which Commerce and Industry has become complex, the study of Accounting as a subject has become really fascinating, rewarding and challenging. Accounting is no longer considered as a mere exercise based on supply of data to take stock of the resulted profits and the financial position of an enterprise. But, it as a system for information, has assumed a very significant role and evolved into a seminal instrument in planning and controlling the various functions of any business organisation. To adjust to its changing role, a number of developments in the techniques and procedures of Accounting have been evolved such as Price level accounting, Human resource accounting, Social accounting, etc; and the discussions on these developments form the main plank of the present volumes.
This two volume set on Developments in Accounting contains a collection of forty papers written by scholars who combine in them professional competence with great sincerity and nobility and who have made significant contributions to the ongoing debate on the subject. The volumes contain a number of papers on each identified area. These papers discuss theoretical, historical and operational aspects of the developments. Thus, they provide literature of permanent value and will substitute the core of the text both for the teachers and students of Commerce and Management.
||B. S. Bhatia, H. L. Verma
|Number Of Pages
||Pointer Publishers, Jaipur