Complete 11 pages APA formatted article: The Types of Information and its Value in Accounting for Managers.

Complete 11 pages APA formatted article: The Types of Information and its Value in Accounting for Managers. In Britain, accounting was gradually developed under the needs of the government to have a clear view of the activities of the firms operating across the country. The country’s Courts have also participated actively in the development of accounting principles through the interpretation and application of the relevant law in any dispute that was brought before them. In many cases, the identification by judges of the appropriateness of accounting practices followed by firms and individuals in Britain has been a challenging task. The development of British accounting principles has been examined in the literature. In this context, it is noticed by Bryer (1998, 55) that ‘during the second half of the nineteenth century British legal judgements did not produce a coherent body of laws on accounting based on consistent and generally accepted principles of profit measurement and asset valuation’. The British government should be also considered as responsible for the development of various accounting practices across the country.

On the other hand, it seems that specific trends are followed by the country’s governments regarding the design and application of accounting principles through the years. Towards this direction, it is noticed by Beresford (2005) that ‘the market is subjected to systematic cost-benefit analysis to see whether a pattern of redistribution of profit (gains) to the market has been accompanied by losses (costs) being laid at the door of the state/public sector’ (Beresford, 2005, 464). On the other hand, Norris (1980) made clear that ‘the methods used in the preparation of accounts are influenced by many unscientific factors. chief among these are, firstly, the desire amongst directors to give very little real information to the shareholders and secondly the requirements of taxation regulations’ (Norris, 1980, 2).&nbsp.

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