Accounting Theory

Front Cover
Cengage Learning EMEA, 2004 - Business & Economics - 598 pages
4 Reviews
This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting. The book analyses the formulation of theory and examines its various facets, including the history and development of the discipline and the regulatory framework. The text also discusses future trends in accounting, examines accounting research and presents a critical analysis of the context of the contemporary accounting profession. Accounting Theory begins by explaining the history, development, nature and uses of accounting. It goes on to cover all the key aspects of accounting theory including the traditional and behavioural approaches to formulating a theory; fairness, disclosure and future trends and philosophical/scientific views of accounting. Belkaoui's text does more than purely examine the issues surrounding the formulation of accounting theory; it puts accounting theory into its international context.
 

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efficient market hypothises

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I have not read the book but my sister says the language is difficult for non English speakers specially for Arabic countries although the author is an Arabic person. some words are not understandable even when the words are translated to Arabic the translation would need more simple language too.
I'd like to know if any read it?
 

Contents

II
1
III
2
IV
6
V
12
VI
13
VII
14
VIII
19
X
31
LXXIX
261
LXXX
285
LXXXII
291
LXXXIII
299
LXXXIV
300
LXXXV
304
LXXXVI
308
LXXXVII
314

XI
34
XII
37
XIII
38
XIV
42
XV
45
XVI
46
XVII
53
XVIII
54
XIX
65
XX
67
XXI
68
XXII
71
XXIV
76
XXV
79
XXVI
84
XXVII
86
XXVIII
92
XXIX
93
XXXI
95
XXXII
97
XXXIII
98
XXXIV
107
XXXV
108
XXXVI
109
XXXVII
110
XXXVIII
116
XLI
120
XLII
123
XLIII
124
XLIV
125
XLV
127
XLVI
135
XLVII
144
XLVIII
146
XLIX
149
L
150
LI
153
LIII
155
LIV
158
LV
163
LVI
164
LVII
165
LVIII
173
LIX
190
LX
197
LXII
202
LXIII
205
LXIV
209
LXV
210
LXVI
211
LXVII
212
LXVIII
215
LXIX
217
LXX
230
LXXI
236
LXXII
237
LXXIII
238
LXXIV
241
LXXV
245
LXXVI
249
LXXVII
250
LXXVIII
253
LXXXVIII
319
LXXXIX
322
XCI
326
XCII
329
XCIII
330
XCIV
331
XCV
337
XCVI
339
XCVII
341
XCVIII
343
XCIX
345
C
346
CI
348
CII
350
CIII
351
CIV
352
CV
354
CVI
360
CVII
363
CVIII
364
CIX
367
CX
372
CXI
383
CXIII
384
CXIV
390
CXV
397
CXVI
398
CXVIII
408
CXIX
433
CXXI
439
CXXII
441
CXXIII
449
CXXIV
456
CXXV
463
CXXVI
465
CXXVIII
472
CXXIX
477
CXXX
478
CXXXI
480
CXXXII
482
CXXXIII
483
CXXXIV
484
CXXXV
505
CXXXVII
508
CXXXVIII
511
CXXXIX
512
CXL
513
CXLI
517
CXLII
520
CXLIII
522
CXLIV
524
CXLV
529
CXLVII
530
CXLVIII
533
CXLIX
534
CL
535
CLI
537
CLII
547
CLIII
552
CLIV
553
CLVI
555
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About the author (2004)

Ahmed Riahi-Belkaoui is CBA Distinguished Professor of Accounting, College of Business Administration, University of Illinois at Chicago.

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