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9780899306513

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?A lengthy, well-written academic research work on the utility of a value added accounting statement. Riahi-Belkaoui proposes that value added reporting, popular with UK companies since the middle 1970s, should be adopted in the US to increase the social utility of accounting reporting. The book consists of four chapters covering the benefits of value added reporting; the usefulness of the concept in understanding corporate takeovers; the relationship of the value added concept to understanding systematic risk; and a lengthty case study on value added financial-statement analysis. An index, two articles reproduced from British periodicals, and three case exhibits constitute more than half the book. An excellent 32-page article using a historical-genealogical approach to value added theory is unfortunately very difficult to read due to a very small type font and poor print quality. The emphasis on stakeholders rather than stockholders is an emerging international and multinational trend explored with clarity in this book. This volume will be useful to graduate accounting and finance students for gaining an understanding of the development of accounting income measurement from cash to accrual back to cash, and now to a value added basis.?-Choice

Author Information

AHMED RIAHI-BELKAOUI is Professor of Accounting at the College of Business Administration, University of Illinois at Chicago, and Chairman of the Cultural Studies and Accounting Research Committee, American Accounting Association (Internal Accounting Section). He is also a member of the editorial board of several professional journals and is the author of sixteen previous Quorum books and co-author of two more.

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