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Full Description
Craig Deegan's Financial Accounting Theory provides a concise approach while comprehensively covering both traditional and contemporary theories that have emerged as the practice of accounting has evolved. Social and environmental accountability and reporting issues are discussed in depth, along with coverage of critical perspectives, public sector accounting and fair value. The text has a reader-friendly style that uses straightforward explanations and numerous practical examples. This fifth edition of Financial Accounting Theory includes new content focusing on how different perspectives of organisational responsibilities and 'accountabilities' impact the way accounting is performed, and the theories that different researchers choose to use/apply.
Contents
1. Introduction to financial accounting theory
2. Accountability and its link to responsibility and accounting
3. The financial reporting environment
4. The regulation of financial accounting
5. International accounting
6. Measurement issues: accounting for the effects of changing prices and markets
7. Normative theories of accounting: the case of conceptual framework projects
8. Positive Accounting Theory
9. Unregulated corporate reporting decisions: considerations of systems-oriented theories
10. Extended corporate accountability: the incorporation of social and environmental reporting
11. Reactions of capital markets to financial reporting
12. Reactions of individuals to financial reporting: an examination of behavioural research in accounting
13. Critical perspectives of accounting
