Accounting theory

著者

• Riahi-Belkaoui, Ahmed

書誌事項

Accounting theory

Ahmed Riahi-Belkaoui

Thomson Learning, 2000

4th ed

注記

Includes bibliographical references and index

内容説明・目次

内容説明

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.

目次

• The history and development of accounting
• the nature and uses of accounting
• the traditional approaches to the formulation of an accounting theory
• the regulatory approaches to the formulation of an accounting theory
• a conceptual framework for financial accounting and reporting
• the structure of an accounting theory
• fairness, disclosure and future trends in accounting
• research perspectives in accounting
• accounting - a multiple paradigm science
• the event and behaviour approaches
• predictive and positive approaches
• current value accounting
• general price-level accounting
• alternative asset valuation and income determination models
• the context of contemporary accounting profession
• international accounting. (Part contents).

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詳細情報

• NII書誌ID(NCID): BA53661128
• ISBN:
  • 1861525206
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: x, 516 p.
• 大きさ: 25 cm
• 件名:
  • LCSH : Accounting