Discussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions:

• What do the figures from a company's report actually mean?
• To what uses can they properly be put?
• Could they be improved?
• What effect have they on the outside world?

Discussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions:

• What do the figures from a company's report actually mean?
• To what uses can they properly be put?
• Could they be improved?
• What effect do they have on the outside world?