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Accounting Theory

Accounting Theory

Four Volume Set
Edited by:

March 2009 | 1 584 pages | SAGE Publications Ltd
The term "accounting theory" has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined as the basic assumptions, definitions, principles and concepts - and how we derive them - that underlie accounting rule making by a legislative body as well as the reporting of financial information. The major work starts with a philosophical overview of accounting, including accounting theory. Among the issues examined are whether accounting is an art or a science and whether or not it can be value free. Also examined is the question of whether any "preconditions" are necessary to establish a viable approach to accounting theory. The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.
Accounting - A System of Measurement Rules Devine, Carl
Radical Developments in Accounting Thought Chua, Wai Fong
Accounting as a Discipline for Study and Practice Bell, Philip W.
Why Can Accounting Not Become a Science Like Physics? Stamp, Edward
Social Reality and the Measurement of Its Phenomena Mattessich, Richard
Toward a Science of Accounting Sterling, Robert R.
Methodological Problems and Preconditions of a General Theory of Accounting Mattessich, Richard
A. Realization and Recognition
The Critical Event and Recognition of Net Profit Myers, John
Recognition Requirements - Income Earned and Realized Devine, Carl
The Realization Concept Davidson, Sidney
B. Matching
Cash Movements and Periodic Income Determination Storey, Reed
Some Impossibilities - Including Allocations Devine, Carl
The FASB and the Allocation Fallacy Thomas, Arthur
Conservatism in Accounting, Part I: Explanation and Implications Watts, Ross
Conservatism in Accounting, Part II: Evidence and Research Opportunities Watts, Ross
The Changing Time-Series Properties ofEarnings, Cash Flows, and Accruals: Has Financial Accounting Become Mor Conservative? Givoly, Dan and Carla Hayn
D. Disclosure
Information Disclosure Strategy Lev, Baruch
Corporate Reporting and the Accounting Profession: An Interpretive Paradigm Ogan, Pekin and David Ziebart
Financial Reporting in India: Changes in Disclosure over the Period 1982-1990 Marston, C. L. and P. Robson
Corporate Mandatory Disclosure Practices in Bangladesh M. Akhtaruddin
Corporate Governance and Voluntary Disclosure L.L. Eng and Y.T. Mak
Ownership Structure and Voluntary Disclosure in Hong Kong and Singapore Chau, Gerald and Sidney Gray
E. Uniformity
Uniformity Versus Flexibility: A Review of the Rhetoric Keller, Thomas
Differences in Circumstances!: Fact or Fancy Cadenhead, Gary
Toward the Harmonization of Accounting Standards: An Analytical Framework Wolk, Harry and Patrick Heaston
FASB's Statements on Objectives and Elements of Financial Accounting: A Review Dopuch, Nicholas and Shyam Sunder
The FASB's Conceptual Framework: An Evaluation Solomons, David
The Evolution of the Conceptual Framework for Business Enterprises in the United States Zeff, Stephen
Criteria for Choosing an Accounting Model Solomons, David
Objectives of Financial Reporting Walker, R.G.
Reliability and Objectivity of Accounting Methods Ijiri, Yuji and Robert Jaedicke
Replacement Cost: Member of the Family, Welcome Guest, or Intruder? Zeff, Stephen
Costs (Historical versus Current) versus Exit Values Sterling, Robert R.
A Defense for Historical Cost Accounting Ijiri, Yuji
The Case for Financial Capital Maintenance Carsberg, Bryan
Income and Value Determination and Changing Price Levels: An Essay Towards a Theory Stamp, Edward
Get it off the Balance Sheet! Dieter, Richard and Arthur Wyatt
Political Lobbying on Proposed Standards: A Challenge to the IASB Zeff, Stephen
A Review of the Earnings Management Literature and Its Implications for Standard Setting Healy, Paul and James Wahlen
Relationships among Income Measurements Bedford, Norton
Some Basic Concepts of Accounting and Their Implications Lorig, Arthur
Economic Impact of Accounting Standards - Implications for the FASB Rappaport, Alfred
An Analysis of Factors Affecting the Adoption of International Accounting Standards by Developing Countries Zeghal, Daniel and Kerim Mhedhbi
The Relevance of IFRS to a Developing Country: Evidence from Kazakhstan Tyrrall, David, David Woodward and A. Rakhumbekova
Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China Xiao, Jason, Pauline Weetman and Manli Sun
A. Income Tax Allocation
Comprehensive Tax Allocation: Let's Stop Taking Some Misconceptions for Granted Milburn, Alex
Acccelerated Depreciation and the Allocation of Income Taxes Davidson, Sidney
Discounting Deferred Tax Liabilities pp. 655-665 Nurnberg, Hugo
B. Leases
Lease Capitalization and the Transaction Concept Rappaport, Alfred
Leasing and Financial Statements Shillinglaw, Gordon
Accounting for Leases - A New Framework McGregor, Warren
C. Pensions and Other Postretirement Liabilities
Alternative Accounting Treatments for Pensions Schipper, Katherine and Roman Weil
A Conceptual Framework Analysis of Pension and Other Postretirement Benefit Accounting Wolk, Harry and Terri Vaughan
OPEB: Improved Reporting or the Last Straw Thomas, Paula and Larry Farmer
D. Consolidations
An Examination of Financial Reporting Alternatives for Associated Enterprises King, Thomas and Valdean Lembke
Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis and SFAS 141 and 142 Mard, Michael, James Hitchner, Steven Hyden and Mark Zyla
Proportionate Consolidation and Financial Analysis Bierman, Harold
The Evolution of Consolidated Financial Reporting in Australia Whittred, Greg
Foreign Currency Translation Research: Review and Synthesis Houston, Carol
The Implementation of SFAS Number 52: Did the Functional Currency Approach Prevail? Kirsch, Robert and Thomas Evans
Financial Accounting Developments in the European Union: Past Events and Future Prospects Haller, Axel
E. Intangibles
Accounting for Research and Development Costs Bierman, Harold and Roland Dukes
The Boundaries of Financial Accounting and How to Extend Them Lev, Baruch and Paul Zarowin
The Capitalization, Amortization, and Value Added Relevance of R & D Lev, Baruch and Theodore Sougiannis
Accounting for Brands in France and Germany Compared With IAS 38 (Intangible Assets: An Illustration of the Difficulty of International Harmonization) Stolowy, Herve, Axel Haller and Volker Klockhaus
Accounting for Intangible Assets in Scandinavia, the U.K., and U.S. and the IASB: Challenges and a Solution Hoeg-Krohn, Niels and Kjell Knivsfla
The Methodology of Positive Accounting Christenson, Charles
Positive Accounting Theory: A Ten Year Perspective Watts, Ross and Jerrold Zimmerman
Positive Accounting Theory and the PA Cult Chambers, Raymond
Accounting and Policy Choice and Firm Characteristics in the Asia-Pacific Region: an International Empirical Test of Costly Contracting Theory Astami, Emita and Greg Tower
Principles Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy Benston, George, Michael Bromwich and Alfred Wagenhofer
The True and Fair View in British Accounting Walton, Peter
A European True and Fair View Alexander, David
Rules, Principles, and Judgments in Accounting Standards Bennett, Bruce, Helen Prangell and Michael Bradbury
The Introduction of International Accounting Standards in Europe: Implications for International Convergence Schipper, Katherine
The Adoption of International Accounting Standards in the European Union pp. 127-153 Whittington, Geoffrey
Trends in Research on International Accounting Harmonization pp. 272-304 Baker, C. Richard and Elena Barbou
The Quest for International Accounting Harmonization: A Review of the Standard- Setting Agendas of the IASC, US, UK, Canada and Australia, 1973-1997 Street, Donna and Kimberly Shaughnessy
From National to Global Accounting and Reporting Standards McKee, David, Don Garner and Yosra AbuAmara McKee
A Statistical Model of International Accounting Harmonization pp. 1-29 Archer, Simon, Pascal, Delvaille and Stuart McLeay
The Institutional Environment of Financial Reporting Regulation in ASEAN Countries Saudogaran, Sharokh and J. Diga
Corporate Financial Reporting and Regulation in Japan Benston, George, Michael Bromwich, Robert Litan and Alfred Wagenhofer
Accounting Theory in the Political Economy of China Shuie, Fujing and Joseph Hilmy
Ownership Structure and Earnings Informativeness: Evidence from Korea Jung, Kooyul and Kwon Soo Young
Accounting Developments in Pakistan Ashraf, Junaid and WaQar Ghani

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ISBN: 9781847876096