Financial accounting theory /
Craig Deegan.
- 2nd European ed.
- North Ryde, N.S.W : McGraw Hill Australia, 2006.
- xviii, 556 p. : ill., facsims. ; 25 cm.
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.