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Accounting Theory

Accounting Theory
Conceptual Issues in a Political and Economic Environment

Eighth Edition

October 2012 | 808 pages | SAGE Publications, Inc
An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice. The book provides an important overview of accounting and financial issues in economic and political contexts, providing students with a strong conceptual framework. Features of the Seventh EditionContinues to provides a solid introduction to international accounting issues citing top academic journalsRelates more theoretical issues to real world examples coming from the popular news mediaPlaces greater emphasis on principles based as opposed to rules-based standardsIncludes more pedagogical features such as questions, cases, problems, and writing assignmentsùmany from corporate annual reportsOffers a historical perspective of accounting standards Instructor Resources Available to adopting instructors, these resources include answers to end-of-chapter materials, chapter summaries, test banks, PowerPoint slides for selected chapter highlights, and much more. Intended AudienceBoth undergraduate and graduate-level students of accounting theory will gain a solid foundation of and new insights into the history and development of accounting theory and the accounting field in general.
1. An Introduction to Accounting Theory
2. Accounting Theory and Accounting Research
3. Development of the Institutional Structure of Financial Accounting
4. The Economics of Financial Reporting Regulation
5. Postulates, Principles, and Concepts
6. The Search for Objectives
7. The FASB's Conceptual Framework
8. Usefulness of Accounting Information to Investors and Creditors
9. Uniformity and Disclosure: Some Policy-Making Directions
10. International Accounting
11. The Balance Sheet
12. The Income Statement
13. Statement of Cash Flows
14. Accounting for Changing Prices and Inflation
15. Income Taxes and Financial Accounting
16. Pensions and Other Postretirement Benefits
17. Leases
18. Intercorporate Equity Investments
About the Authors

This book is very valuable from some poit of view:
1- It is comprehensive
2- Proper adoption for the graduate level new students
3-Authors are from the best ones'
4-All chapters are suitable in size
5-Fluent English which made it suitable for non natives

Professor Mohammad Arabmazar Yazdi
Department Of Accounting, Shahid Beheshti University
October 14, 2015

Fits course needs perfectly.

Mr Randall Stone
Accounting Dept, East Central University
April 29, 2015

Well organized and structured publication.
Uses an accessible language facilitating the understanding of theory and practice.
Integrates fundamental concepts showing a necessary caution in interpreting the results obtained.
It is useful for a diverse set of users connected to the academic and professional field.
I think that will be a good reference to recommend to students of the course in question and in other related to the management, accounting and finance

Mr Francisco Ferraz
DGE - Manegement and Economic, IPL - Instituto Politécnico de Leiria
December 17, 2014

We will go on using this textbook as essential reading. Until now we have used the 7th ed. but are now adopting the 8th.

Dr Magnus Frostenson
School of Business, Örebro University
May 16, 2013

Sample Materials & Chapters


ch 1

ch 7

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ISBN: 9781412991698