Accounting Theory: A Conceptual and Institutional Approach

Accounting Theory: A Conceptual and Institutional Approach

Hardcover(2nd ed)

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Product Details

ISBN-13: 9780534083281
Publisher: Brooks/Cole
Publication date: 06/25/1991
Series: The Kent Series in Accounting
Edition description: 2nd ed
Pages: 604

About the Author

Harry I. Wolk, Professor of Accounting at Drake University, has an undergraduate degree from the University of Pennsylvania and M.B.A. and Ph.D. degrees from Michigan State University. Memberships include the American Accounting Association, the Financial Executives Institute and the Institute of Management Accountants. He has published more than twenty-five articles, many in leading journals such as The Accounting Review, Journal of Accounting Research, International Journal of Accounting, and Accounting Horizons.

Michael G. Tearney served as Professor of Accounting and Chairman of the Accounting Department of the University of Kentucky from 1983 until 1987. At that time, he became the first Director of the new School of Accountancy. He served in that position until he was named Associate Dean of the Gatton College on July 1, 1993. His dutiesas Associate Dean include oversight of all academic programs, includingundergraduate, MBA, and Ph.D., as well as director of all international programs. He has been the KPMG Peat Marwick Professor of Accounting since 1990. Prior to coming to the University of Kentucky, Dr. Tearney was Senior Manager with KPMG Peat Marwick's Department of Professional Practice in New York City where his primary responsibility was developing firm policy on financial accounting matters. He is the author or co-author of numerous articles including those in the Journal of Accountancy, The Accounting Review, The Accountant (United Kingdom), The Government Accountants' Journal, The International Journal of Accounting, Journal of Business Finance and Accounting (United Kingdom), The CPA Journal and several in Croatian jouranls and conference proceedings.. Dr. Tearney has presented numerous papers at various professional meetings and has made over 100 presentations at seminars, conferences, and short courses throughout the world. He has strong interests in the future economic development in emerging economies and the role that accounting and higher education plays in that development.

James L. Dodd, CPA, Associate Professor of Accounting, holds a B.S. in accounting from California State University-Fresno, M.B.A. from the University of South Alabama, and Ph.D. from The University of Georgia. He is a former Fulbright Scholar, participating in a Norway-USA cultural exchange 1999-2000. Dr. Dodd has experience in shipbuilding, aircraft engine, and engine filtration industries. He is a member of the American Accounting Association, the American Institute of CPAs, and the Institute of Management Accountants.

Table of Contents

1. An Introduction to Accounting Theory. 2. Accounting Theory and Accounting Research. 3. Development of the Institutional Structure of Financial Accounting. 4. The Economics of Financial Reporting Regulation. 5. Postulates, Principles, and Concepts. 6. The Search for Objectives. 7. The FASB's Conceptual Framework. 8. Usefulness of Accounting Information to Investors and Creditors. 9. Uniformity and Disclosure: Some Policy-Making Directions. 10. The Balance Sheet. 11. The Income Statement. 12. Statement of Cash Flows. 13. Accounting for Inflation and Changing Prices. 14. Income Taxes and Financial Accounting. 15. Oil and Gas Accounting. 16. Pensions and Other Postretirement Benefits. 17. Leases. 18. Intercorporate Equity Investments. 19. Issues in International Accounting.

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