Matches in SemOpenAlex for { <https://semopenalex.org/work/W1998747669> ?p ?o ?g. }
Showing items 1 to 89 of
89
with 100 items per page.
- W1998747669 abstract "Abstract This paper intends to explain the genesis of accounting profit from the viewpoint of dialectical materialism. Here accounting profit means the expression-form of value-change or surplus which is produced by human beings’ activities. In other words, it is a form of alienation. One of the characteristics of this paper is to try to criticize accounting from the viewpoint of accounting, not economics nor sociology. The meaning of criticize here is to explain the rationality of the existence of accounting profit, i.e. make clear the reason for the birth and development of accounting profit, because the affirmation by the explanation of rationality means the negative explanation at the same time. Accounting profit is a balance concept and, therefore, it must be computed according to a computation structure, i.e. bookkeeping, single or double. Some writers assert that accounting is so subjective as to change profit as accounting likes. However, what is asserted in this paper is that one cannot help using the computation-structure of bookkeeping, in book or in brain and single or double form, to measure income and it is difficult to change accounting arbitrarily. The reason why transaction cost cannot help becoming the basis of valuation in double bookkeeping is explained. Needless to say, holding gain or money-value change should not be ignored. However, these problems should be discussed more as a development of accounting profit, based upon the part which is dealt with in this paper." @default.
- W1998747669 created "2016-06-24" @default.
- W1998747669 creator A5051075982 @default.
- W1998747669 date "2002-08-01" @default.
- W1998747669 modified "2023-09-27" @default.
- W1998747669 title "Genesis of Accounting Profit: A Dialectical Approach" @default.
- W1998747669 cites W1500123718 @default.
- W1998747669 cites W1966301274 @default.
- W1998747669 cites W1966491812 @default.
- W1998747669 cites W1967173051 @default.
- W1998747669 cites W1984942616 @default.
- W1998747669 cites W1990694336 @default.
- W1998747669 cites W1995775761 @default.
- W1998747669 cites W2002185801 @default.
- W1998747669 cites W2011090045 @default.
- W1998747669 cites W2023116690 @default.
- W1998747669 cites W2033549411 @default.
- W1998747669 cites W2041602709 @default.
- W1998747669 cites W2065684202 @default.
- W1998747669 cites W2067380754 @default.
- W1998747669 cites W2068932824 @default.
- W1998747669 cites W2075365130 @default.
- W1998747669 cites W2078186726 @default.
- W1998747669 cites W2080451170 @default.
- W1998747669 cites W2089754144 @default.
- W1998747669 doi "https://doi.org/10.1006/cpac.2002.0545" @default.
- W1998747669 hasPublicationYear "2002" @default.
- W1998747669 type Work @default.
- W1998747669 sameAs 1998747669 @default.
- W1998747669 citedByCount "3" @default.
- W1998747669 countsByYear W19987476692015 @default.
- W1998747669 countsByYear W19987476692020 @default.
- W1998747669 crossrefType "journal-article" @default.
- W1998747669 hasAuthorship W1998747669A5051075982 @default.
- W1998747669 hasConcept C105387459 @default.
- W1998747669 hasConcept C111472728 @default.
- W1998747669 hasConcept C118084267 @default.
- W1998747669 hasConcept C121955636 @default.
- W1998747669 hasConcept C126415523 @default.
- W1998747669 hasConcept C13184196 @default.
- W1998747669 hasConcept C138885662 @default.
- W1998747669 hasConcept C162324750 @default.
- W1998747669 hasConcept C163867264 @default.
- W1998747669 hasConcept C175444787 @default.
- W1998747669 hasConcept C181622380 @default.
- W1998747669 hasConcept C186027771 @default.
- W1998747669 hasConcept C201717286 @default.
- W1998747669 hasConcept C544937707 @default.
- W1998747669 hasConceptScore W1998747669C105387459 @default.
- W1998747669 hasConceptScore W1998747669C111472728 @default.
- W1998747669 hasConceptScore W1998747669C118084267 @default.
- W1998747669 hasConceptScore W1998747669C121955636 @default.
- W1998747669 hasConceptScore W1998747669C126415523 @default.
- W1998747669 hasConceptScore W1998747669C13184196 @default.
- W1998747669 hasConceptScore W1998747669C138885662 @default.
- W1998747669 hasConceptScore W1998747669C162324750 @default.
- W1998747669 hasConceptScore W1998747669C163867264 @default.
- W1998747669 hasConceptScore W1998747669C175444787 @default.
- W1998747669 hasConceptScore W1998747669C181622380 @default.
- W1998747669 hasConceptScore W1998747669C186027771 @default.
- W1998747669 hasConceptScore W1998747669C201717286 @default.
- W1998747669 hasConceptScore W1998747669C544937707 @default.
- W1998747669 hasLocation W19987476691 @default.
- W1998747669 hasOpenAccess W1998747669 @default.
- W1998747669 hasPrimaryLocation W19987476691 @default.
- W1998747669 hasRelatedWork W1537353054 @default.
- W1998747669 hasRelatedWork W2002299274 @default.
- W1998747669 hasRelatedWork W2039173242 @default.
- W1998747669 hasRelatedWork W2145050235 @default.
- W1998747669 hasRelatedWork W2265863664 @default.
- W1998747669 hasRelatedWork W2352927142 @default.
- W1998747669 hasRelatedWork W2358893581 @default.
- W1998747669 hasRelatedWork W2366206737 @default.
- W1998747669 hasRelatedWork W2366639401 @default.
- W1998747669 hasRelatedWork W2369372472 @default.
- W1998747669 hasRelatedWork W2376837000 @default.
- W1998747669 hasRelatedWork W2380095343 @default.
- W1998747669 hasRelatedWork W2505010460 @default.
- W1998747669 hasRelatedWork W2583555992 @default.
- W1998747669 hasRelatedWork W2585093123 @default.
- W1998747669 hasRelatedWork W2600843986 @default.
- W1998747669 hasRelatedWork W2608390803 @default.
- W1998747669 hasRelatedWork W2949697469 @default.
- W1998747669 hasRelatedWork W3020839400 @default.
- W1998747669 hasRelatedWork W3028266010 @default.
- W1998747669 isParatext "false" @default.
- W1998747669 isRetracted "false" @default.
- W1998747669 magId "1998747669" @default.
- W1998747669 workType "article" @default.