Accounting Theory, Hardback Book

Accounting Theory Hardback

Edited by Harry I. Wolk

Part of the SAGE Library in Accounting and Finance series


The term "accounting theory" has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined as the basic assumptions, definitions, principles and concepts - and how we derive them - that underlie accounting rule making by a legislative body as well as the reporting of financial information.

The major work starts with a philosophical overview of accounting, including accounting theory.

Among the issues examined are whether accounting is an art or a science and whether or not it can be value free.

Also examined is the question of whether any "preconditions" are necessary to establish a viable approach to accounting theory.

The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.


  • Format: Hardback
  • Pages: 1584 pages
  • Publisher: SAGE Publications Ltd
  • Publication Date:
  • Category: Accounting
  • ISBN: 9781847876096

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