Foundations of Accounting Theory and Policy

Part I: Accounting Policy Decisions. Political Economy of Accounting Standards, Shyam Sunder. Research for Accounting Policy: An Overview, Robert G. May and Gary L. Sundem. The Information Economics Approach to Financial Reporting, Martin Walker. Part II: Nature of Accounting Theory and History. A Systematic View of the History of the World of Accounting, T.A. Lee. Predictive Ability as a Criterion for the Evaluation of Accounting Data, William H. Beaver, John W. Kennelly, And William M. Voss. An Induced Theory of Accounting Measurement, George J. Staubus. A Revolution in Accounting Thought, M.C. Wells. The Demand for and Supply of Accounting Theory: The Market for Excuses, Ross L. Watts and Jerold L. Zimmerman. Part III: Selected Normative Theories Decision. Oriented Financial Accounting, Robert R. Sterling. Accounting for Inflation, R.J. Chambers. On the Correspondence Between Replacement Cost Income and Economic Income, Lawrence Revsine. Price-Level Restated Accounting and the Measurement of Inflation Gains and Losses, William D. Bradford. Part IV: Positive Accounting Theory. Positive Accounting: A Ten-Year Perspective, Ross L. Watts and Jerold L. Watts and Jerold L. Zimmerman. Positive Accounting Theory and the PA Cult, R.J. Chambers. Part V: Postulates, Principles and the Conceptual Framework. Why Bother with Postulates, R.J. Chambers. The Function of a Conceptual Framework for Corporate Financial Reporting, K.V. Peasnell. FASB's Statements of Objectives and Elements of Financial Accounting: A Review, Nicholas Dopuvh and Shyam Sunder. The Conceptual Framework: Myths and Realities, Paul B.W. Miller. Part VI: Market Efficiency and Economic Consequence. What Should Be the FASB's Objectives?. William H. Beaver. Toward a Theory of Equitable and Efficient Accounting Policy, Baruch Lev. The Rise of 'Economic Consequences', Stephen A. Zeff. Part VII: Overview of Issues in Accounting Policy. Report of the American Accounting Association Committee on Accounting and Auditing Measurement, 1989-1990, Michael J. Barrett, William H. Beaver, William W. Cooper, J. Alex Milburn, David Solomons, And David P. Tweedle. Part VIII: Definitions and Measurement of Income. Expectations and Achievements in Income Theory, A.D. Barton. The Nature of Income Measurement, William H. Beaver and Joel S. Demski. Part IX: Measurement of Assets and Liabilities. The Role of Present Value in the Measurement and Recording of Nonmonetary Financial Assets and Liabilities: An Examination, George O. Gamble and Joe. J. Cramer, Jr.. Part X: International Issues in Financial Reporting. The Rationale Underlying the Functional Currency Choice, Lawrence Revsine. A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA Versus the UK, Sweden and the Netherlands, Pauline Weetman and Sidney J. Gray. Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally, S.J. Gray. Foreign Stock Listings: Benefits, Costs, And the Accounting Policy Dilemma, Gary C. Biddle and Shahrokh M. Saudagaran. Shortcomings of Japanese Consolidated Financial Statements, Howard D. Lowe. Part XI: Not-For-Profit Accounting. Towards a Framework for Not-For-Profit Accounting, Haim Falk. Costs and the Collective Good, Thomas H. Beechy and Brenda J. Zimmerman.