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Author: Richard Mattessich
Publisher: Praeger
Published: 1995-09-14
Total Pages: 312
ISBN-13:
DOWNLOAD EBOOKThe gap between the theory and practice of accounting is examined in this text by concentrating on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. Accounting in both Great Britain and the United States is covered.
Author: William Robert Scott
Publisher:
Published: 1997
Total Pages: 440
ISBN-13:
DOWNLOAD EBOOKScott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.
Author: Harry I. Wolk
Publisher: SAGE
Published: 2008
Total Pages: 697
ISBN-13: 1412953456
DOWNLOAD EBOOKPresents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author: Robert Bloom
Publisher:
Published: 1995
Total Pages: 567
ISBN-13: 9780030154584
DOWNLOAD EBOOKAuthor: Richard G. Schroeder
Publisher: John Wiley & Sons
Published: 2019-10-01
Total Pages: 674
ISBN-13: 1119577772
DOWNLOAD EBOOKFinancial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Author: Ahmed Riahi-Belkaoui
Publisher: Nelson Australia
Published: 2002
Total Pages: 566
ISBN-13: 9780170102858
DOWNLOAD EBOOKProvides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Author: Stewart Jones
Publisher: Routledge
Published: 2015-05-22
Total Pages: 791
ISBN-13: 1135107254
DOWNLOAD EBOOKFinancial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author: Jayne Godfrey
Publisher: Wiley
Published: 2003-07-25
Total Pages: 0
ISBN-13: 9780470802373
DOWNLOAD EBOOKAccounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.
Author: Malcolm Smith
Publisher: SAGE
Published: 2003-05-27
Total Pages: 260
ISBN-13: 9780761971474
DOWNLOAD EBOOKProviding a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.
Author: Andrew Higson
Publisher: SAGE
Published: 2003-02-28
Total Pages: 244
ISBN-13: 9780761971412
DOWNLOAD EBOOKThe Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
