Accounting Theory (4th Edition) (4th Edition)

Author: Baker Orri
Publisher:
Publish Date: 2004-05-01
Features: The book "Accounting Theory" (4th Edition) by Ahmad Riahi-Baker, a renowned accounting professor in the international accounting field, provides a comprehensive understanding of accounting theory and its methods, presenting a panoramic view. Since its publication in 1981, the book has been widely acclaimed and praised in the international accounting community for its detailed information and systematic exposition, regarded as a cornerstone by accounting scholars. It offers a set of methods and suggestions for addressing issues in the construction of accounting theory. The book covers a range of topics, including traditional methods for constructing accounting theory, normative methods for constructing accounting theory, the conceptual framework of financial accounting and reporting, the structure of accounting theory, normative and empirical theories of accounting, research perspectives in accounting, and more. It explains the nature of accounting research paradigms, applies different philosophical viewpoints to interpret accounting practices, discusses future trends in accounting theory, and provides a fair evaluation of the current state of the accounting profession. "Accounting Theory" (4th Edition) is divided into sixteen chapters.
Chapter 1 describes the history and development of accounting;
Chapter 2 discusses the nature and purpose of accounting;
Chapter 3 describes the traditional methods for constructing accounting theory;
Chapter 4 provides a detailed description of the methods used by standard-setting bodies to construct accounting theory;
Chapter 5 discusses the development of the conceptual framework of financial accounting and reporting;
Chapter 6 distinguishes and explains the structure of accounting theory, addressing issues such as fairness, disclosure, and future accounting developments;
Chapter 7 explains and discusses issues in accounting, such as fair disclosure, and looks ahead to future trends;
Chapter 8 examines different research perspectives in accounting theory;
Chapter 9 explains the philosophical and scientific viewpoints of accounting under various paradigms;
Chapter 10 describes the matter-and-event method for constructing accounting theory;
Chapter 11 examines the predictive and empirical methods for constructing accounting theory;
Chapter 12 explores the issues of asset valuation/earnings determination under current value accounting;
Chapter 13 explains general price-level accounting and other different accounting methods;
Chapter 14 presents a comprehensive model for asset valuation and earnings determination to clearly distinguish accounting models under different measurement attributes and units;
Chapter 15 provides a critical analysis of some issues in the current accounting profession;
Finally, Chapter 16 examines international accounting.