Browsing Seminars & Workshops by Subject "Accounting thought"

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Basic Approaches to Formulation of Accounting Thoughts: Evidence from Financial Accounting Framework

BELLO, Musibau (DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-03)

For more than a century, accounting has been offered as a discipline course in most of our various Universities and higher institutions. For the first time in a century, American Institute of Accountant (AIA) has put forward ...
Elements and Structure of Accounting Thought: A Conceptual Approach

OGAH, Inalegwu (DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)

This study seeks to discuss accounting theory’s elements and structures using a conceptual approach, and it also emphasizes that accounting theory/thought is only useful when exemplified. The purpose of this work is to ...

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