Accounting theory

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 onto 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. ÍNDICE: SECTION I: PHILOSOPHICAL BACKGROUND 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 SECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS 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 andthe Allocation Fallacy - Thomas, Arthur Conservatism 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 SECTION III: CONCEPTUAL FRAMEWORKS 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 SECTION IV: ACCOUNTING FOR CHANGING PRICES 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 SECTION V: ACCOUNTING STANDARDS AND FINANCIAL STATEMENTS 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 andAccounting Standards: Recent Developments in China - Xiao, Jason, Pauline Weetman and Manli Sun SECTION VI: APPLIED ACCOUNTING THEORY 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 Accountingfor 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 OtherPostretirement 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 andFuture Prospects - Haller, Axel E. Intangibles Accounting for Research and Development Costs - Bierman, Harold and Roland Dukes The Boundaries of FinancialAccounting 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 IAS38 (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 SECTION VII: POSITIVE ACCOUNTING THEORY Positive Accounting: A Review Article - Whittington, Geoffrey 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 SECTION VIII: THE TRUE AND FAIR VIEW AND PRINCIPLES VERSUS RULES-BASED STANDARDS Principles Versus Rules-Based Accounting Standards: The FASB's Standard SettingStrategy - 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 SECTION IX: INTERNATIONAL ACCOUNTING AND CONVERGENCE Towards a General Model of the Reasons for International Differences in Financial Reporting - Nobes, Christopher 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 SECTION X: OTHER NATIONAL AND REGIONAL ACCOUNTING STUDIES The Institutional Environment of Financial Reporting Regulation in ASEAN Countries - Saudogaran, Sharokh and J. DigaCorporate Financial Reporting and Regulation in Japan - Benston, George, Michael Bromwich, Robert Litan and Alfred Wagenhofer The Impact of International Pressures on Japanese Accounting: A Critical Perspective on the Emergent Issues- Takatera, Sadao and Satoshi Daigo 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 Corporate Ownership and Governments in Russia - Krivogorsky, Victoria Accounting Developments in Pakistan - Ashraf, Junaid and WaQar Ghani

• ISBN: 978-1-84787-609-6
• Editorial: Sage Publications
• Encuadernacion: Cartoné
• Páginas: 1704
• Fecha Publicación: 01/01/2009
• Nº Volúmenes: 4
• Idioma: Inglés