| Description |
Presenting accounting theory as a vibrant, relevant topic in a changing world, this text has established itself as the market leader in Australia and New Zealand. The third edition retains core strengths that appeal both to academics and students; critical evaluation, a writing style that is easy to read and understand, and a balanced discussion of different theories of accounting to stimulate student interest. Contemporary examples and questions have been included and other content (such as the topic of international accounting) extensively updated. With twelve chapters that are arranged in a logical sequence, this text is ideally suited for one-semester subjects. It is also an ideal text for those undertaking further research at post graduate levels; comprehensive internal referencing guides point the reader to undertake further reading or investigate aspects at a deeper level. |
| Key Features |
| Table of Contents |
1 Introduction to financial accounting theory 2 The financial reporting environment 3 The regulation of financial accounting 4 International accounting 5 Normative theories of accounting?the case of accounting for changing prices 6 Normative theories of accounting?the case of conceptual framework projects 7 Positive Accounting Theory 8 Unregulated corporate reporting decisions: considerations of systems-oriented theories 9 Extended systems of accounting?the incorporation of social and environmental factors within external reporting 10 Reactions of capital markets to financial reporting 11 Reactions of individuals to financial reporting: an examination of behavioural research 12 Critical perspectives of accounting Index |
