Accounting theory

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Langue : Anglais
Couverture de l'ouvrage Accounting theory

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Date de parution :
Ouvrage · 18.5x23.1 cm · Couverture souple
The text will cover both financial and managerial accounting theory with a strong emphasis on accounting information systems. It will be different from the other theory books available in that it will not focus solely on the FASB, its misison statement, and the rationale for specific FASB standards. Demski's book will look at the challenges faced by accounting information users/preparers and the role accounting information systems play. A second competitive advantage is the authorship of the book. No other theory book is written by academics of the same caliber as Joel and John. This is significant given that accounting theory is taught all around the world.
1. Introduction
Part 1: Foundations
2. The Reporting Organization
3. Classical Foundations
4. Accounting Foundations
5. Modeling Information
6. Information Use at the Individual Level
7. The Accounting System as an Information Channel
Part 2: Information Content
8. Information in a Valuation Setting
9. Accounting Information in a Valuation Setting
10. Accounting and Non-accounting Information in a Valuation Setting
11. Information in a Managerial Contracting Setting
12. Additional Information in a Managerial Contracting Setting
13. Conflict among uses
Part 3: Comparative Advantage
14. Recognition
15. Information Content of Audited Accruals
16. Conditional Recognition
17. Inter-Temporal Accruals
18. Intra-Temporal Accruals
Part 4: End Game
19. Institutional Considerations
20. Professional Opportunity and Responsibility