Normative (prescriptive) theories are overviewed, international harmonisation of accounting is explored, and the development of new systems of accounting are considered along with how individuals and capital markets react to various corporate disclosures. The book concludes with an overview of various critical perspectives of accounting.
Particular emphasis is given to:
- Generating awareness that students & professionals should critically evaluate theories before accepting them.
- Building an understanding of how theories are developed as a result of applying various value judgements
- The role of issues such as culture and how cultural differences have typically been proposed as a reason to explain differences in accounting requirements
- The political process involved in the setting of accounting standards.
As it is divided into 12 chapters this text provides and ideal foundation for the average one semester unit that investigates financial accounting theory. Because it provides a balanced perspective of alternative and sometimes conflicting theories of financial accounting it also provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.
"synopsis" may belong to another edition of this title.
Jeffrey Unerman is Professor of Accounting and Corporate Accountability at the School of Management, Royal Holloway, University of London.
"About this title" may belong to another edition of this title.
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Book Description Paperback. Condition: Very Good. Book is in very good condition. May be ideal for teachers/students. Seller Inventory # B0196517