Deegan, Craig Michael, 1960-

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.

0074716719 (pbk.) 9780074716717 (pbk.)


Accounting.
Accounting--Study and teaching.

657.48