
Financial Accounting Theory: European Edition
McGraw Hill Higher Education (Publisher)
2nd Edition
Published on 16. March 2011
Book
Paperback/Softback
576 pages
978-0-07-712673-5 (ISBN)
Description
The second edition of Craig Deegan and Jeffrey Unerman's market leading text presents the various theoriesof financial accounting through a balanced and dynamic approach. Students are given all the tools toengage with these theories and are encouraged to critically evaluate and challenge them. Clearly writtenand user friendly, this new edition provides comprehensive coverage of internationally developed accountingtheories from a European perspective.
More details
Edition
2nd edition
Language
English
Place of publication
London
United States
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Illustrations
Illustrations
Dimensions
Height: 262 mm
Width: 198 mm
Thickness: 38 mm
Weight
1368 gr
ISBN-13
978-0-07-712673-5 (9780077126735)
Schweitzer Classification
Persons
Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA, is Professor of Accounting at RMIT University in Melbourne. Prior to this appointment, and between 1996 and 2001, he was Professor of Accounting and Faculty Director of Research and Research Higher Degrees at the University of Southern Queensland. He has taught at Australian universities for two decades in both undergraduate and postgraduate courses, and has presented lecturers internationally, including in New Zealand, the United States, France, England, Wales, Scotland, Malaysia, Singapore, South Africa, South Korea and China.Prior to his time in the university sector, Craig worked as a chartered accountant in practice. He is an active researcher with numerous publications in Australian and international professional and academic journals (any NZ ones, and he regularly provides consulting services to corporations, government, and industry bodies. Craigs main research interests are in the area of social and environmental accountability and reporting, and between 1997 and 2003 he was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia. He has been the recipient of various teaching and research awards, including teaching prizes sponsored by KPMG, and the Institute of Chartered Accountants in Australia. In July 1998 he was the recipient of the Peter Brownell Manuscript Award, an annual research award presented by the Accounting Association of Australia and New Zealand (now known as the Accounting and Finance Association of Australia and New Zealand). In 1998 he was also awarded the University of Southern Queensland Individual Award for Research Excellence.Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, which is widely used throughout Australia as well as a number of other countries such as the UK, US, The Netherlands and South Korea.
Content
1. Introduction to financial accounting theory
2. The financial reporting environment
3. The regulation of financial accounting
4. International Accounting
5. Normative theories of accounting 1: The case of accounting for changing prices
6. Normative theories of accounting 2: the case of conceptual framework projects
7. Positive Accounting Theory
8. Unregulated corporate reporting decisions: Considerations of systems oriented theories
9. Extended systems of accounting: The incorporation of social and environmental factors within external reporting
10. Reactions of capital markets to financial reporting
11. Reactions of individuals to financial reporting: an examination of behavioural research
12. Critical Perspectives of Accounting
2. The financial reporting environment
3. The regulation of financial accounting
4. International Accounting
5. Normative theories of accounting 1: The case of accounting for changing prices
6. Normative theories of accounting 2: the case of conceptual framework projects
7. Positive Accounting Theory
8. Unregulated corporate reporting decisions: Considerations of systems oriented theories
9. Extended systems of accounting: The incorporation of social and environmental factors within external reporting
10. Reactions of capital markets to financial reporting
11. Reactions of individuals to financial reporting: an examination of behavioural research
12. Critical Perspectives of Accounting