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Accounting Theory

by Harry I (Ira)
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Current price ₹75,887.00
Original price ₹108,409.00
Original price ₹108,409.00
Original price ₹108,409.00
(-30%)
₹75,887.00
Current price ₹75,887.00

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Book cover type: Hardcover
  • ISBN13: 9781847876096
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: SAGE Publications Ltd
  • Publisher Imprint: SAGE Publications Ltd
  • Publication Date:
  • Pages: 1584
  • Original Price: GBP 858.0
  • Language: English
  • Edition: N/A
  • Item Weight: 3062 grams
  • BISAC Subject(s): Accounting / General

In this major reference collection, accounting theory is taken 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. This major work starts with a philosophical overview of accounting, including accounting theory. Among some of the other 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.

Harry I. Wolk is professor emeritus of accounting at Drake University. He is the author or co-author of approximately 25 journal articles, including publications in the Accounting Review, Journal of Accounting Research, Accounting Horizons, International Journal of Accounting, the Journal of Business Finance and Accounting (United Kingdom), and the Journal of Marketing. He has been the principle author of all seven editions of Accounting Theory: Conceptual Issues in a Political and Economic Environment (SAGE). He previously taught at the University of Wisconsin-Milwaukee and was Aliber Professor of Accounting at Drake University where he taught for over 30 years. He also visited Creighton University where he was John P. Begley Professor of Accounting. He is a member of the American Accounting Association and Financial Executives International, where he was president of the Iowa Chapter.

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