Accounting Theory: Research, regulation and accounting practice, 1st edition

Published by Pearson (March 28, 2008) © 2008

  • Michael Gaffikin
Products list

For upper level undergraduate or post-graduate students studying Accounting Theory

This Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants. Written by one author instead of a team, this book has a consistent theoretical approach.

  • Part I THE NEED FOR THEORY IN ACCOUNTING
  • 1. Understanding Theory
  • Part II DEVELOPING THE BOUNDARIES OF ACCOUNTING THEORY
  • 2. Towards a Science of Accounting
  • 3. Accounting Research and Theory
  • Part III REGULATION AND THEORY
  • 4. Regulation as Accounting Theory
  • 5. Regulation: Standardising Accounting Practice
  • 6. Accounting in the Global Environment
  • Part IV EXTENDING THE BOUNDARIES OF THEORY
  • 7. The Critique of Accounting Theory
  • 8. The Ethical Dimension
  • 9. Corporate Social Responsibility and Environmental Accounting
  • Part V THEORY AND THE FUTURE OF ACCOUNTING
  • 10. A Theory for Accounting
  • Glossary

Need help? Get in touch