Accounting theory:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Sydney [u.a.]
Wiley
2006
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 682 S. Ill. |
| ISBN: | 9780470810644 0470810645 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | Preface x
Acknowledgements xii
Part I Accounting theory I
1. Introduction 3
2. Theory and method 16
3. Accounting theory construction 47
4. Measurement theory 68
Part 2 Alternative models of accounting 91
5. Adopting an accounting perspective 93
6. Historical cost 131
7. Current cost accounting 174
8. Exit price accounting 224
Part 3 Empirical research in accounting 255
9. Positive theory and capital market research 257
10. A positive theory of accounting discretion 298
I I. Behavioural research in accounting 341
Part 4 Accounting regulation and specific issues 369
12. Standard setting in a political environment 371
13. The conceptual framework 411
14. Assets, liabilities and owners equity 448
15. Measurement of assets and liabilities 484
16. Profit 513
17. Revenue and recognition 562
18. Expense and matching 598
19. Social and environmental reporting 630
Glossary 665
Index 673
Preface x
Acknowledgements xii
Part I Accounting theory I
I.
2.
3.
4.
Introduction 3
Overview of accounting theory 4
Content outline 13
Additional readings 15
Endnotes 15
Theory and method 16
Imposing order 17
A range of accounting theories 18
Theory formulation 22
Testing a theory 29
Summary 40
Questions 41
Additional readings 43
Endnotes 46
Accounting theory construction 47
Pragmatic theories 48
Syntactic and semantic theories 49
Normative theories 52
Positive theories 55
Different perspectives 56
Scientific approach applied to accounting 59
Summary 61
Questions 63
Additional readings 64
Endnotes 67
68
71
78
Measurement theory
What is measurement? 69
Scales 69
Permissible operations of scales
Types of measurement 73
Reliability and accuracy 75
Measurement in accounting
Summary 84
Questions 85
Additional readings 85
Endnotes 90
Part 2 Alternative models of accounting 91
5. Adopting an accounting
perspective 93
Accounting viewpoints 94
The boundary assumptions 95
Proprietary theory 99
Entity theory 102
Physical capital concept 108
Fund theory/cash flows 109
Commander theory 113
Investor theory 114
Enterprise theory 114
The reporting entity concept 118
Summary 121
Questions 124
Additional readings 126
Endnotes 129
Historical cost 131
Basic concepts 132
Defence of historical cost 139
How objective is historical cost? 149
Criticisms of historical cost accounting 155
Summary 162
Questions 164
Problems 165
Additional readings 168
Endnotes 171
Current cost accounting 174
Rationale for current cost accounting 175
Financial capital versus physical capital 178
Current cost — a global perspective 186
Criticisms of current cost 189
In support of current cost 190
Summary 200
Appendix 7.1: Edwards and Bell system 202
Questions 216
Problems 216
Additional readings 220
Endnotes 222
Exit price accounting 224
In support of exit price accounting 225
Criticisms of exit price accounting 232
A mixed measurement system and international
standards 238
Summary 239
Appendix 8.1: An example ofCCE 241
Questions 246
Problems 246
Additional readings 248
Endnotes 253
art 3 Empirical research in accounting 255
Positive theory and capital market
research 257
Philosophy of positive accounting theory 258
Strengths of positive theory over normative
theory 259
Scope of positive accounting theory 261
Capital market research and the efficient markets
hypothesis 261
Impact of accounting profits announcements on share
prices 266
Association studies and earnings response
coefficients 272
Trading strategies 283
Mechanistic or behavioural effect 286
Summary 290
Questions 292
Additional readings 292
Endnotes 294
10. A positive theory of accounting
discretion 298
Background: early demand for theory 299
Contracting theory 300
Agency theory 301
Ex post opportunism versus ex ante efficient
contracting 313
Information perspective and signalling 315
Political processes 317
Empirical tests 320
Evaluation of the theory 328
Summary 331
Questions 333
Additional readings 334
Endnotes 339
11. Behavioural research in accounting 341
Behavioural accounting research: definition and
scope 342
An overview of approaches to understanding
information processing 345
Lens model studies — the evidence 350
Process tracing studies — the evidence 353
Format and presentation of financial statements 353
Probabilistic judgement studies — the evidence 355
Accounting and behaviour 360
Limitations of BAR 3 61
Summary 362
Questions 363
Additional readings 364
Endnotes 366
Part 4 Account regulation and specific
issues 369
12. Standard setting in a political
environment 371
Development of the Australian standard setting
process 372
Adoption of international accounting standards in
Australia 375
Regulation debate in Australia 383
Standard setting approaches 394
Summary 399
Questions 400
Additional readings 401
Websites 402
Endnotes 408
13. The conceptual framework 411
What is a conceptual framework? 412
Why have a conceptual framework? 413
Objectives of conceptual frameworks 416
A new conceptual framework project for the IASB and
FASB 426
A critique of conceptual framework projects 428
Summary 43 7
Questions 439
Additional readings 440
Endnotes 446
14. Assets, liabilities and owners
equity 448
Assets 449
Liabilities 458
Owners equity 466
Accounting for specific financing arrangements 471
Summary 472
Questions 474
Problems 476
Additional readings 479
Endnotes 483
15. Measurement of assets and
liabilities 484
Why does it matter how we measure assets and
liabilities? 485
What do we measure? 486
Approximations of true value 492
Measurement concepts: guidance from standard
setters 498
Summary 502
Questions 503
Problems 505
Additional readings 507
Endnotes 512
16. Profit 513
What is profit? 514
Business profit 514
Profit under uncertainty 520
Evidence on usefulness of price level adjusted
data 537
Summary 540
Appendix 16.1: Calculation of profit 542
Questions 553
Problems 555
Additional readings 558
Endnotes 561
17. Revenue and recognition 562
Nature of revenue 563
Recognition of revenue 565
Guidance from standard setters 573
Revenue recognition and measurement — standard
setters current activities 579
Summary 584
Questions 585
Problems 586
Additional readings 591
Endnotes 596
18. Expense and matching 598
Nature of expense 599
Recognition criteria and matching 603
Criticisms of matching 610
Summary 615
Questions 616
Problems 618
Additional readings 620
Endnotes 629
19. Social and environmental
reporting 630
What is social and environmental reporting? 631
What motivates corporate social responsibility? 634
A theoretical framework for corporate social
responsibility 637
Social and environmental reporting 640
Accounting and reporting issues 649
Summary 656
Questions 656
Additional readings 658
Endnotes 662
Glossary 665
Index 673
|
| adam_txt |
Preface x
Acknowledgements xii
Part I Accounting theory I
1. Introduction 3
2. Theory and method 16
3. Accounting theory construction 47
4. Measurement theory 68
Part 2 Alternative models of accounting 91
5. Adopting an accounting perspective 93
6. Historical cost 131
7. Current cost accounting 174
8. Exit price accounting 224
Part 3 Empirical research in accounting 255
9. Positive theory and capital market research 257
10. A positive theory of accounting discretion 298
I I. Behavioural research in accounting 341
Part 4 Accounting regulation and specific issues 369
12. Standard setting in a political environment 371
13. The conceptual framework 411
14. Assets, liabilities and owners' equity 448
15. Measurement of assets and liabilities 484
16. Profit 513
17. Revenue and recognition 562
18. Expense and matching 598
19. Social and environmental reporting 630
Glossary 665
Index 673
Preface x
Acknowledgements xii
Part I Accounting theory I
I.
2.
3.
4.
Introduction 3
Overview of accounting theory 4
Content outline 13
Additional readings 15
Endnotes 15
Theory and method 16
Imposing order 17
A range of accounting theories 18
Theory formulation 22
Testing a theory 29
Summary 40
Questions 41
Additional readings 43
Endnotes 46
Accounting theory construction 47
Pragmatic theories 48
Syntactic and semantic theories 49
Normative theories 52
Positive theories 55
Different perspectives 56
Scientific approach applied to accounting 59
Summary 61
Questions 63
Additional readings 64
Endnotes 67
68
71
78
Measurement theory
What is measurement? 69
Scales 69
Permissible operations of scales
Types of measurement 73
Reliability and accuracy 75
Measurement in accounting
Summary 84
Questions 85
Additional readings 85
Endnotes 90
Part 2 Alternative models of accounting 91
5. Adopting an accounting
perspective 93
Accounting viewpoints 94
The boundary assumptions 95
Proprietary theory 99
Entity theory 102
Physical capital concept 108
Fund theory/cash flows 109
Commander theory 113
Investor theory 114
Enterprise theory 114
The reporting entity concept 118
Summary 121
Questions 124
Additional readings 126
Endnotes 129
Historical cost 131
Basic concepts 132
Defence of historical cost 139
How objective is historical cost? 149
Criticisms of historical cost accounting 155
Summary 162
Questions 164
Problems 165
Additional readings 168
Endnotes 171
Current cost accounting 174
Rationale for current cost accounting 175
Financial capital versus physical capital 178
Current cost — a global perspective 186
Criticisms of current cost 189
In support of current cost 190
Summary 200
Appendix 7.1: Edwards and Bell system 202
Questions 216
Problems 216
Additional readings 220
Endnotes 222
Exit price accounting 224
In support of exit price accounting 225
Criticisms of exit price accounting 232
A mixed measurement system and international
standards 238
Summary 239
Appendix 8.1: An example ofCCE 241
Questions 246
Problems 246
Additional readings 248
Endnotes 253
art 3 Empirical research in accounting 255
Positive theory and capital market
research 257
Philosophy of positive accounting theory 258
Strengths of positive theory over normative
theory 259
Scope of positive accounting theory 261
Capital market research and the efficient markets
hypothesis 261
Impact of accounting profits announcements on share
prices 266
Association studies and earnings response
coefficients 272
Trading strategies 283
Mechanistic or behavioural effect 286
Summary 290
Questions 292
Additional readings 292
Endnotes 294
10. A positive theory of accounting
discretion 298
Background: early demand for theory 299
Contracting theory 300
Agency theory 301
Ex post opportunism versus ex ante efficient
contracting 313
Information perspective and signalling 315
Political processes 317
Empirical tests 320
Evaluation of the theory 328
Summary 331
Questions 333
Additional readings 334
Endnotes 339
11. Behavioural research in accounting 341
Behavioural accounting research: definition and
scope 342
An overview of approaches to understanding
information processing 345
Lens model studies — the evidence 350
Process tracing studies — the evidence 353
Format and presentation of financial statements 353
Probabilistic judgement studies — the evidence 355
Accounting and behaviour 360
Limitations of BAR 3 61
Summary 362
Questions 363
Additional readings 364
Endnotes 366
Part 4 Account regulation and specific
issues 369
12. Standard setting in a political
environment 371
Development of the Australian standard setting
process 372
Adoption of international accounting standards in
Australia 375
Regulation debate in Australia 383
Standard setting approaches 394
Summary 399
Questions 400
Additional readings 401
Websites 402
Endnotes 408
13. The conceptual framework 411
What is a conceptual framework? 412
Why have a conceptual framework? 413
Objectives of conceptual frameworks 416
A new conceptual framework project for the IASB and
FASB 426
A critique of conceptual framework projects 428
Summary 43 7
Questions 439
Additional readings 440
Endnotes 446
14. Assets, liabilities and owners'
equity 448
Assets 449
Liabilities 458
Owners' equity 466
Accounting for specific financing arrangements 471
Summary 472
Questions 474
Problems 476
Additional readings 479
Endnotes 483
15. Measurement of assets and
liabilities 484
Why does it matter how we measure assets and
liabilities? 485
What do we measure? 486
Approximations of true value 492
Measurement concepts: guidance from standard
setters 498
Summary 502
Questions 503
Problems 505
Additional readings 507
Endnotes 512
16. Profit 513
What is profit? 514
Business profit 514
Profit under uncertainty 520
Evidence on usefulness of price level adjusted
data 537
Summary 540
Appendix 16.1: Calculation of profit 542
Questions 553
Problems 555
Additional readings 558
Endnotes 561
17. Revenue and recognition 562
Nature of revenue 563
Recognition of revenue 565
Guidance from standard setters 573
Revenue recognition and measurement — standard
setters' current activities 579
Summary 584
Questions 585
Problems 586
Additional readings 591
Endnotes 596
18. Expense and matching 598
Nature of expense 599
Recognition criteria and matching 603
Criticisms of matching 610
Summary 615
Questions 616
Problems 618
Additional readings 620
Endnotes 629
19. Social and environmental
reporting 630
What is social and environmental reporting? 631
What motivates corporate social responsibility? 634
A theoretical framework for corporate social
responsibility 637
Social and environmental reporting 640
Accounting and reporting issues 649
Summary 656
Questions 656
Additional readings 658
Endnotes 662
Glossary 665
Index 673 |
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| illustrated | Illustrated |
| index_date | 2024-07-02T18:31:27Z |
| indexdate | 2024-07-09T21:05:19Z |
| institution | BVB |
| isbn | 9780470810644 0470810645 |
| language | English |
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| title | Accounting theory |
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