Accounting Theory

For upper level undergraduate or post-graduate students studying Accounting Theory

This 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. Written by one author instead of a team, this book has a consistent theoretical approach.