
Financial Accounting Theory
Craig Deegan(Author)
McGraw-Hill Education / Australia (Publisher)
2nd Edition
Published on 22. June 2006
Book
Paperback/Softback
506 pages
978-0-07-471671-7 (ISBN)
Description
Written for the senior undergraduate accounting and postgraduate student, Financial Accounting Theory retains the same basic strengths that made its predecessor a market leader:
A writing style that is easy to read and understand
A critical evaluation and balanced discussion of different theories of accounting that will spark student interest
Develops analytical reasoning by challenging students to think about accounting issues at hand, and formulate opinions
The edition is a major revision, with extensive updating of many chapters, new sections and new research cited throughout. New questions have also been added to every chapter. Twelve chapters in total, this book is ideal for the one-semester subject. Deegan, Financial Accounting Theory provides a sound basis for those undertaking further research, and comprehensive internal referencing guides those wanting to investigate issues at a much deeper level.
A writing style that is easy to read and understand
A critical evaluation and balanced discussion of different theories of accounting that will spark student interest
Develops analytical reasoning by challenging students to think about accounting issues at hand, and formulate opinions
The edition is a major revision, with extensive updating of many chapters, new sections and new research cited throughout. New questions have also been added to every chapter. Twelve chapters in total, this book is ideal for the one-semester subject. Deegan, Financial Accounting Theory provides a sound basis for those undertaking further research, and comprehensive internal referencing guides those wanting to investigate issues at a much deeper level.
More details
Edition
2nd edition
Language
English
Place of publication
Australia
Publishing group
McGraw-Hill Education
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 98 mm
Width: 78 mm
Thickness: 7 mm
Weight
2 gr
ISBN-13
978-0-07-471671-7 (9780074716717)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Person
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
Financial Accounting Theory, 2nd edition Ch 1, Introduction to financial accounting theory Ch 2, The financial reporting environment Ch 3, Regulation of financial accounting Ch 4, International accounting Ch 5, Normative theories of accounting - the case of accounting for changing prices Ch 6, Normative theories of accounting - the case of conceptual framework projects Ch 7, Positive Accounting Theory Ch 8, Unregulated corporate reporting decisions: consideration of systems-oriented theories Ch 9, Extended systems of accounting - the incorporation of social and environmental factors within external reporting Ch 10, Reactions of capital markets to financial reporting Ch 11, Reactions of individuals to financial reporting: an examination of behavioural research Ch 12, Critical perspectives of accounting Index