Journal of Finance and Marketing

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Journal of Finance and Marketing 44 7897 074717

Philosophy Of Accounting Open Access Journals

The philosophy of accounting is the conceptual structure for the professional preparation of financial auditing statements and accounts. The philosophy accounting comprehends the general rules, concepts, ideas surrounding the preparation, and auditing of the accounts, and financial statements of individuals or companies. Due to the legal diverge of inaccurate financial documentation, one of the most fundamental parts of the philosophy is the need for transparency. Being transparent is vital, as fair and accurate documentation, accounting of income and expenditures are crucial. It is particularly true for in public-traded corporations.philosophy of accounting includes fairness, honesty, transparency, equity, and justice.

They mean that accountants must provide a fair and honest representation of all the numbers documented in their accounting records, not inclined any of the numbers to make a company look better. They cannot hide documents or any information transparency. In order to be fair across the board, documentation and reporting procedures must be the same for every organization.

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