A History of Canadian Accounting Thought and Practice

1st Edition

George J. Murphy

Routledge
September 2, 2020 Forthcoming
Reference - 662 Pages
ISBN 9780367531898 - CAT# K465610
Series: Routledge Library Editions: Accounting History

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Summary

This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.

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