Foundations of Accounting Theory and Policy
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Foundations of Accounting Theory and Policy: A Reader

Foundations of Accounting Theory and Policy: A Reader


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About the Book

This full-length collection of current and classic readings supports courses in accounting theory and policy, with applications to accounting and accountancy in the United States, as well as Australia, Canada, and England, with other selected international topics. Features: * This volume is an evolution of the authors' previous Accounting Theory and Policy: A Reader, Second Edition.

Table of Contents:
Part I: Accounting Policy Decisions. Political Economy of Accounting Standards, Shyam Sunder. Research for Accounting Policy: An Overview, Robert G. May and Gary L. Sundem. The Information Economics Approach to Financial Reporting, Martin Walker. Part II: Nature of Accounting Theory and History. A Systematic View of the History of the World of Accounting, T.A. Lee. Predictive Ability as a Criterion for the Evaluation of Accounting Data, William H. Beaver, John W. Kennelly, And William M. Voss. An Induced Theory of Accounting Measurement, George J. Staubus. A Revolution in Accounting Thought, M.C. Wells. The Demand for and Supply of Accounting Theory: The Market for Excuses, Ross L. Watts and Jerold L. Zimmerman. Part III: Selected Normative Theories Decision. Oriented Financial Accounting, Robert R. Sterling. Accounting for Inflation, R.J. Chambers. On the Correspondence Between Replacement Cost Income and Economic Income, Lawrence Revsine. Price-Level Restated Accounting and the Measurement of Inflation Gains and Losses, William D. Bradford. Part IV: Positive Accounting Theory. Positive Accounting: A Ten-Year Perspective, Ross L. Watts and Jerold L. Watts and Jerold L. Zimmerman. Positive Accounting Theory and the PA Cult, R.J. Chambers. Part V: Postulates, Principles and the Conceptual Framework. Why Bother with Postulates, R.J. Chambers. The Function of a Conceptual Framework for Corporate Financial Reporting, K.V. Peasnell. FASB's Statements of Objectives and Elements of Financial Accounting: A Review, Nicholas Dopuvh and Shyam Sunder. The Conceptual Framework: Myths and Realities, Paul B.W. Miller. Part VI: Market Efficiency and Economic Consequence. What Should Be the FASB's Objectives?. William H. Beaver. Toward a Theory of Equitable and Efficient Accounting Policy, Baruch Lev. The Rise of 'Economic Consequences', Stephen A. Zeff. Part VII: Overview of Issues in Accounting Policy. Report of the American Accounting Association Committee on Accounting and Auditing Measurement, 1989-1990, Michael J. Barrett, William H. Beaver, William W. Cooper, J. Alex Milburn, David Solomons, And David P. Tweedle. Part VIII: Definitions and Measurement of Income. Expectations and Achievements in Income Theory, A.D. Barton. The Nature of Income Measurement, William H. Beaver and Joel S. Demski. Part IX: Measurement of Assets and Liabilities. The Role of Present Value in the Measurement and Recording of Nonmonetary Financial Assets and Liabilities: An Examination, George O. Gamble and Joe. J. Cramer, Jr.. Part X: International Issues in Financial Reporting. The Rationale Underlying the Functional Currency Choice, Lawrence Revsine. A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA Versus the UK, Sweden and the Netherlands, Pauline Weetman and Sidney J. Gray. Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally, S.J. Gray. Foreign Stock Listings: Benefits, Costs, And the Accounting Policy Dilemma, Gary C. Biddle and Shahrokh M. Saudagaran. Shortcomings of Japanese Consolidated Financial Statements, Howard D. Lowe. Part XI: Not-For-Profit Accounting. Towards a Framework for Not-For-Profit Accounting, Haim Falk. Costs and the Collective Good, Thomas H. Beechy and Brenda J. Zimmerman.


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Product Details
  • ISBN-13: 9780030154584
  • Publisher: Cengage Learning, Inc
  • Publisher Imprint: South-Western
  • Height: 235 mm
  • Weight: 889 gr
  • ISBN-10: 0030154588
  • Publisher Date: 21 Oct 1994
  • Binding: Paperback
  • Sub Title: A Reader
  • Width: 192 mm


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