Titlebook: Accounting in an Inflationary Environment; Robert W. Scapens Textbook 1977Latest edition Macmillan Publishers Limited 1977 accounting.envi

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https://doi.org/10.1007/978-3-319-07989-9 this work are: (i) the preparation of financial plans (e.g. budgets); and (ii) the collection of control data to monitor the implementation of such plans. The management accountant undertakes an important co-ordinating and consolidating role in the planning process. Data received from various sourc

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Q. Guerrero,J. Guillén,R. Durán,R. Urgelesability or even deflation have generally followed periods of inflation, and the cyclical pattern has hindered the introduction of revised accounting practices. The movement towards reform during a period of inflation has frequently lost momentum with the return of relative monetary stability.

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https://doi.org/10.1007/978-94-009-9188-0for change in the purchasing power of money. None the less, the inflationary conditions have led to discussions of some fundamental accounting issues; in particular, the use of historical cost has been questioned. Some accountants have suggested that current values should replace historical costs in reports of financial position and performance.

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Q. Guerrero,J. Guillén,R. Durán,R. Urgelesas undertaken a similar enquiry. However, inflation is not a new phenomenon; it has been experienced by most countries at some stage in their history. Unfortunately the nature of inflation is frequently misunderstood.

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https://doi.org/10.1007/978-3-319-07989-9xpected outcomes may be prepared to highlight those areas where performance varies from the plan. These reports, generally called ‘control reports’, provide managers with an indication of the areas where special attention is required.