Accounting Theory

by Ahmed Belkaoui (Editor)

• Used

  Hardcover
  1992

  $9.23

• Used

  Paperback
  2000

  $5.01

  Dealing with the theoretical and paradigmatic attempts to explicate accounting practices, this text provides a social legitimization of the discipline and profession of accounting. The theories and paradigms included cover the traditional, regulatory and research-based approaches to the construction of an accounting theory - a conceptual framework for accounting, the future scope of accounting - and to the explication of accounting as a paradigm-based social science. This new edition has been revised and updated to incorporate recent advances and paradigms covered in the research literature in the late 1990s.

• New

  Paperback
  2004

  $85.83

  This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting.