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    Financial accounting theory / Craig Deegan.

    By: Deegan, Craig Michael, 1960-Material type: TextTextPublisher: North Ryde, N.S.W : McGraw Hill Australia, 2006Edition: 2nd European edDescription: xviii, 556 p. : ill., facsims. ; 25 cmISBN: 0074716719 (pbk.); 9780074716717 (pbk.)Subject(s): Accounting | Accounting -- Study and teachingDDC classification: 657.48
    Incomplete contents:
    1. Introduction to financial accounting theory -- 2. The financial reporting environment -- 3. Regulation of financial accounting -- 4. International accounting -- 5. Normative theories of accounting : the case of accounting for changing prices -- 6. Normative theories of accounting : the case of conceptual framework projects -- 7. Positive acounting theory -- 8. Unregulated corporate reporting decisions : consideration of systems-orientated 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 behavourial research -- 12. Critical perspectives of accounting.
    Summary: This book has a balanced discussion and critical evlaution of different theories of accounting, including Positive Accounting Theory, Political Economy Theory, Stakeholder Theory and Legitimacy Theory, as well as various normative theories of accounting.
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    Item type Current library Call number Copy number Status Notes Date due Barcode
    Books Books Female Library
    		HF5632 .D44 2011 (Browse shelf (Opens below)) 1 Available STACKS 51952000074403
    Books Books Main Library
    		HF5632 .D44 2011 (Browse shelf (Opens below)) 1 Available STACKS 51952000050315

    Includes bibliographical references and index.

    Includes bibliographical references (p. 480-483) and index.

    1. Introduction to financial accounting theory -- 2. The financial reporting environment -- 3. Regulation of financial accounting -- 4. International accounting -- 5. Normative theories of accounting : the case of accounting for changing prices -- 6. Normative theories of accounting : the case of conceptual framework projects -- 7. Positive acounting theory -- 8. Unregulated corporate reporting decisions : consideration of systems-orientated 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 behavourial research -- 12. Critical perspectives of accounting.

    This book has a balanced discussion and critical evlaution of different theories of accounting, including Positive Accounting Theory, Political Economy Theory, Stakeholder Theory and Legitimacy Theory, as well as various normative theories of accounting.

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