For upper level undergraduate or post-graduate students studying Accounting Theory.
This new 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.
About the Author
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
Michael Gaffikin is currently Emeritus Professor of Accounting and Finance at the University of Wollongong . He previously was the Head of the Department of Accounting and Finance and later Associate Dean (Research) of the Faculty of Commerce both at the University of Wollongong. Michael's primary teaching interests have been accounting theory, history of accounting thought and research methods. Prior to joining academe he worked as a financial accountant in industry.
Login as educator/teacher to access or purchase