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  <titleInfo>
    <title>Philosophical perspectives on accounting</title>
    <subTitle>essays in honour of Edward Stamp</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Stamp, Edward.</namePart>
  </name>
  <name type="personal">
    <namePart>Mumford, Michael J.</namePart>
  </name>
  <name type="personal">
    <namePart>Peasnell, K. V.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <genre authority="marc">festschrift</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">enk</placeTerm>
    </place>
    <place>
      <placeTerm type="text">London</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Routledge</publisher>
    <dateIssued>1993</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxv, 324 p. : ill. ; 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>Introduction / Ken Peasnell -- Users, characteristics and standards / Michael J. Mumford -- Professional judgement and professional standards / Alister K. Mason -- On the idea of a conceptual framework for financial reporting / Michael K. Power -- On the methodology of constructing a conceptual framework for financial accounting / Simon Archer -- The subject matters of accounting / Robert R. Sterling -- Accounting and language / Colin Lyas -- Paradigms, research traditions and theory nets of accounting / Richard Mattessich -- Achieving scientific knowledge, the rationality of scientific method / R. Murray Lindsay -- In search of reality / Philip Stamp.</tableOfContents>
  <note type="statement of responsibility">edited by M.J. Mumford and K.V. Peasnell.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations</topic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5625 .P57 1993</classification>
  <classification authority="ddc" edition="20">657 PHI</classification>
  <identifier type="isbn">0415080932</identifier>
  <identifier type="lccn">92018454</identifier>
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