Western Modern Accounting Theory - (Second Edition)

Author: Chen Jinchi
Publisher:
Publish Date: 2007-01-01
Features: This is the second revised edition based on the 1988 book Modern Accounting Theory in the West and the 1996 Taiwan edition Accounting Theory. It is also a revised version of Modern Accounting Theory published by Lixin Publishing House in 1998. This new edition is revised according to the latest foreign accounting theory textbooks and internet-based accounting information after 2005, thereby summarizing the new developments and new research achievements in accounting theory over the past decade. Additionally, it includes the author's new insights on certain accounting theory issues. The book is divided into four parts, totaling eighteen chapters: Part I covers the structure and content of accounting theory, including Chapters 1–4; Part II focuses on the traditional historical cost accounting theory, including Chapters 5–12; Part III discusses current replacement cost accounting, including Chapters 13–15; and Part IV explores new frontiers in accounting theory, including Chapters 16–18. Furthermore, six appendices have been compiled to facilitate readers in reading this book and conducting accounting theory research: namely, foreign accounting professional organizations, important foreign accounting theory literature, renowned foreign accounting scholars, acronyms, an English-Chinese accounting theory glossary, and an English reference bibliography. This book covers both introductory and advanced levels of accounting theory. Introductory accounting theory provides a detailed explanation of the accounting theory underlying current accounting practices, while advanced accounting theory offers an in-depth analysis of current accounting practices and the theory they are based on, identifying existing issues and outlining future development prospects. This book can serve as a textbook for senior undergraduate students, master's, and doctoral students in accounting programs at financial and economic universities in China, as well as a self-study reference for senior finance and accounting professionals.