Craig Deegan Financial Accounting Theory

ISBN 13: 9780074713563

Financial Accounting Theory

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9780074713563: Financial Accounting Theory

Financial Accounting Theory provides a balanced, critical discussion of different theories of financial accounting and is specifically written for third year accounting theory undergraduate and postgraduate courses.

Presented in a logical sequence (refer to the diagrammatic overview of Financial Accounting Theory), the text begins with an overview of the various financial reporting decisions that entities typically face, and outlining regulated and unregulated reporting then evaluates and provides arguments for and against this regulation.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.

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About the Author:

Craig Deegan, BCom (UNSW), MCom (Hons)(UNSW), PhD (UQ), FCA is Professor of Accounting and Director of Research in the School of Accounting and Law at RMIT University in Melbourne. He has taught at Australian universities for fourteen years in both undergraduate and postgraduate courses and has presented lectures internationally within the United States, England, Wales, Scotland, Malaysia, Singapore, South Africa, New Zealand and China.

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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