Accounting Theory: Conceptual Issues in a Political and Economic Environment

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Now Published by SAGE!

An extensive overview of accounting theory concepts and application

Balancing accounting theory with practical issues, the Seventh Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice. The book provides an important overview of accounting and financial issues in economic and political contexts, providing students with a strong conceptual framework.

Features of the Seventh Edition

  • Continues to provides a solid introduction to international accounting issues citing top academic journals
  • Relates more theoretical issues to real world examples coming from the popular news media
  • Places greater emphasis on principles based as opposed to rules-based standards
  • Includes more pedagogical features such as questions, cases, problems, and writing assignments—many from corporate annual reports
  • Offers a historical perspective of accounting standards

Instructor Resources on CD
Available by contacting Sage, these resources include answers to end-of-chapter materials, chapter summaries, test banks, PowerPoint slides for selected chapter highlights, and much more.

Intended Audience
Both undergraduate and graduate-level students of accounting theory will gain a solid foundation of and new insights into the history and development of accounting theory and the accounting field in general.

Meet author James Dodd! www.cbpa.drake.edu/dodd/

 

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Contents

IV
1
V
4
VI
6
VII
10
VIII
12
IX
27
X
28
XI
34
LXV
349
LXVI
355
LXVII
358
LXVIII
365
LXIX
367
LXX
381
LXXI
382
LXXIII
386

XII
36
XIII
43
XIV
53
XVI
54
XVII
55
XVIII
58
XIX
61
XX
89
XXII
90
XXIII
94
XXIV
99
XXV
101
XXVI
105
XXVII
115
XXVIII
116
XXIX
121
XXX
131
XXXI
136
XXXII
138
XXXIII
151
XXXIV
152
XXXV
158
XXXVI
160
XXXVII
166
XXXVIII
169
XXXIX
183
XL
185
XLI
204
XLII
207
XLIV
217
XLV
219
XLVI
221
XLVII
228
XLVIII
233
XLIX
236
L
246
LI
247
LII
248
LIII
249
LIV
269
LV
271
LVI
272
LVII
281
LIX
301
LX
302
LXI
311
LXII
329
LXIII
330
LXIV
333
LXXIV
388
LXXV
391
LXXVI
393
LXXVII
397
LXXVIII
399
LXXIX
405
LXXX
409
LXXXI
427
LXXXII
428
LXXXIII
430
LXXXIV
432
LXXXV
436
LXXXVI
439
LXXXVII
443
LXXXVIII
446
LXXXIX
461
XC
462
XCI
464
XCII
469
XCIII
471
XCIV
477
XCV
485
XCVI
486
XCVII
497
XCVIII
502
XCIX
503
C
513
CI
514
CII
522
CIII
532
CIV
539
CV
541
CVI
559
CVII
560
CVIII
566
CIX
585
CX
595
CXI
597
CXII
598
CXIII
605
CXIV
606
CXV
607
CXVI
609
CXVII
615
CXVIII
616
CXXI
627
CXXII
637
CXXIII
677
Copyright

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About the author (2008)

Harry I. Wolk (1930-2009) held a BS in economics from the Wharton School of the University of Pennsylvania and MBA and PhD degrees from Michigan State University. He was the author or co-author of approximately 25 journal articles, including publications in the Accounting Review, Journal of Accounting Research, Accounting Horizons, and the International Journal of Accounting. He was the lead author of seven editions of Accounting Theory: Conceptual Issues in a Political and Economic Environment. He previously taught at the University of Wisconsin–Milwaukee and was the Aliber Distinguished Professor of Accounting at Drake University, where he taught for 32 years. He also visited Creighton University, where he was John P. Begley Professor of Accounting. He was a member of the American Accounting Association and Financial Executives International, where he served as president of the Iowa Chapter. Outside of accounting, his interests were in following national and world affairs closely, listening to classical music, and following the fortunes of the Boston Red Sox, Boston Celtics, and the New England Patriots.

James L. Dodd, Professor Emeritus of Accounting at Drake University, holds a BS in accounting from California State University–Fresno, an MBA from the University of South Alabama, and a PhD from the University of Georgia, with a major in accounting and a minor in information systems. Before entering academe, Dr. Dodd worked for 15 years in the shipbuilding, aircraft-engine, and diesel-engine filtration industries. His assignments at Litton, Teledyne, and Cummins included experience in industrial engineering, capital budgeting, profit planning, product pricing, cost accounting, long-range systems planning, and accounting controllerships at plant and corporate levels. He is a Fulbright Scholar alumnus, participating in academic exchanges with Norway (1999–2000) and Iceland (2007). His teaching and research include areas in accounting theory, fraud examination, and international accounting. On a personal level, he enjoys working with his hands, listening to bluegrass music, watching SEC sports, and volunteering as an AARP-IRS tax aide. He is a Southerner, born in Birmingham, Alabama, married to his college sweetheart for 48+ years; he has one daughter and two grandchildren.

John J. Rozycki, Associate Professor of Finance at Drake University, holds a BS in biology from King’s College, an MBA from the University of Scranton, and a PhD from Penn State University, with a major in finance. Before pursuing his doctoral education, Dr. Rozycki worked in the health care planning and telecommunications industries. He teaches corporate finance and equity valuation. His professional interests are in equity and business valuation, corporate capital allocation decisions, financial planning, financing decisions, and financial statement analysis. He is a member of the CFA Institute, the CFA Society of Iowa, the Financial Management Association, and the Midwest Finance Association. He is a CFA charterholder. He was born in Wilkes-Barre, Pennsylvania, and is married with two sons. He is active in his church and enjoys the outdoors.

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