Pt. I. The need for theory in accounting -- 1. Understanding Theory -- Pt. II. Developing the boundaries of accounting theory -- 2. Towards a Science of Accounting -- 3. Accounting Research and Theory -- Pt. III. Regulation and theory -- 4. Regulation as Accounting Theory -- 5. Regulation: Standardising Accounting Practice -- 6. Accounting in the Global Environment -- Pt. IV. Extending the boundaries of theory -- 7. The Critique of Accounting Theory -- 8. The Ethical Dimension -- 9. Corporate Social Responsibility and Environmental Accounting -- Pt. V. Theory and the future of accounting -- 10. A Theory for Accounting
Summary
"This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website
