Author
Trevor Gambling
Edition
1975
Publisher
The Macmillan Press Ltd
Type
Book
Category
Financial Accounting
Pages
217
ISBN
978-0-333-16707-6
Last Update
26-Feb-2026
Modern Accounting by Trevor Gambling discusses accounting as an integral part of technological change and positions accounting systems as models reflecting the economic environment of enterprises. It explores the limitations of traditional accounting theory, particularly its static assumptions, and introduces a systems approach to accounting. Gambling emphasizes the role of accounting as a commercial systems engineering practice, using mathematical models to better understand large-scale enterprises. This book addresses topics like economic accounting, model building, information systems, and the adaptability of accounting systems in the face of technological advancements.
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