{"product_id":"accounting-theory-4-volume-set-sage-library-in-accounting-and-finance-1st-ed","title":"Accounting Theory 4 Volume Set (Sage Library in Accounting and Finance) (1ST ed.)","description":"\n\u003ctable align=\"center\" border=\"0\" cellpadding=\"2\" cellspacing=\"0\" width=\"100%\"\u003e\n\u003ctr\u003e\n\u003ctd class=\"productDetailSmallElements\"\u003e\n\u003cp\u003e\n\u003cstrong\u003eTable of Contents\u003c\/strong\u003e:\u003cbr\u003e\n\t\t\t\t\t\t\t\tSECTION I: PHILOSOPHICAL BACKGROUND \n\u003cbr\u003e Accounting - A System of Measurement Rules - Devine, Carl \n\u003cbr\u003e Radical Developments in Accounting Thought - Chua, Wai Fong \n\u003cbr\u003e Accounting as a Discipline for Study and Practice - Bell, Philip W. \n\u003cbr\u003e Why Can Accounting Not Become a Science Like Physics? - Stamp, Edward \n\u003cbr\u003e Social Reality and the Measurement of Its Phenomena - Mattessich, Richard \n\u003cbr\u003e Toward a Science of Accounting - Sterling, Robert R. \n\u003cbr\u003e Methodological Problems and Preconditions of a General Theory of Accounting - Mattessich, Richard \n\u003cbr\u003eSECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS \n\u003cbr\u003eA. Realization and Recognition \n\u003cbr\u003e The Critical Event and Recognition of Net Profit - Myers, John \n\u003cbr\u003e Recognition Requirements - Income Earned and Realized - Devine, Carl \n\u003cbr\u003e The Realization Concept - Davidson, Sidney \n\u003cbr\u003eB. Matching \n\u003cbr\u003e Cash Movements and Periodic Income Determination - Storey, Reed \n\u003cbr\u003e Some Impossibilities - Including Allocations - Devine, Carl \n\u003cbr\u003e The FASB and the Allocation Fallacy - Thomas, Arthur \n\u003cbr\u003eConservatism \n\u003cbr\u003e Conservatism in Accounting, Part I: Explanation and Implications - Watts, Ross \n\u003cbr\u003e Conservatism in Accounting, Part II: Evidence and Research Opportunities - Watts, Ross \n\u003cbr\u003e The Changing Time-Series Properties ofEarnings, Cash Flows, and Accruals: Has Financial Accounting Become Mor Conservative? - Givoly, Dan and Carla Hayn \n\u003cbr\u003eD. Disclosure \n\u003cbr\u003e Information Disclosure Strategy - Lev, Baruch \n\u003cbr\u003e Corporate Reporting and the Accounting Profession: An Interpretive Paradigm - Ogan, Pekin and David Ziebart \n\u003cbr\u003e Financial Reporting in India: Changes in Disclosure over the Period 1982-1990 - Marston, C. L. and P. Robson \n\u003cbr\u003e Corporate Mandatory Disclosure Practices in Bangladesh - M. Akhtaruddin \n\u003cbr\u003e Corporate Governance and Voluntary Disclosure - L.L. Eng and Y.T. Mak \n\u003cbr\u003e Ownership Structure and Voluntary Disclosure in Hong Kong and Singapore - Chau, Gerald and Sidney Gray \n\u003cbr\u003eE. Uniformity \n\u003cbr\u003e Uniformity Versus Flexibility: A Review of the Rhetoric - Keller, Thomas \n\u003cbr\u003e Differences in Circumstances!: Fact or Fancy - Cadenhead, Gary \n\u003cbr\u003e Toward the Harmonization of Accounting Standards: An Analytical Framework - Wolk, Harry and Patrick Heaston \n\u003cbr\u003eSECTION III: CONCEPTUAL FRAMEWORKS \n\u003cbr\u003e FASB′s Statements on Objectives and Elements of Financial Accounting: A Review - Dopuch, Nicholas and Shyam Sunder \n\u003cbr\u003e The FASB′s Conceptual Framework: An Evaluation - Solomons, David \n\u003cbr\u003e The Evolution of the Conceptual Framework for Business Enterprises in the United States - Zeff, Stephen \n\u003cbr\u003e Criteria for Choosing an Accounting Model - Solomons, David \n\u003cbr\u003e Objectives of Financial Reporting - Walker, R.G. \n\u003cbr\u003e Reliability and Objectivity of Accounting Methods - Ijiri, Yuji and Robert Jaedicke \n\u003cbr\u003eSECTION IV: ACCOUNTING FOR CHANGING PRICES \n\u003cbr\u003e Replacement Cost: Member of the Family, Welcome Guest, or Intruder? - Zeff, Stephen \n\u003cbr\u003e Costs (Historical versus Current) versus Exit Values - Sterling, Robert R. \n\u003cbr\u003e A Defense for Historical Cost Accounting - Ijiri, Yuji \n\u003cbr\u003e The Case for Financial Capital Maintenance - Carsberg, Bryan \n\u003cbr\u003e Income and Value Determination and Changing Price Levels: An Essay Towards a Theory - Stamp, Edward \n\u003cbr\u003eSECTION V: ACCOUNTING STANDARDS AND FINANCIAL STATEMENTS \n\u003cbr\u003e Get it off the Balance Sheet! - Dieter, Richard and Arthur Wyatt \n\u003cbr\u003e Political Lobbying on Proposed Standards: A Challenge to the IASB - Zeff, Stephen \n\u003cbr\u003e A Review of the Earnings Management Literature and Its Implications for Standard Setting - Healy, Paul and James Wahlen \n\u003cbr\u003e Relationships among Income Measurements - Bedford, Norton \n\u003cbr\u003e Some Basic Concepts of Accounting and Their Implications - Lorig, Arthur \n\u003cbr\u003e Economic Impact of Accounting Standards - Implications for the FASB - Rappaport, Alfred \n\u003cbr\u003e An Analysis of Factors Affecting the Adoption of International Accounting Standards by Developing Countries - Zeghal, Daniel and Kerim Mhedhbi \n\u003cbr\u003e The Relevance of IFRS to a Developing Country: Evidence from Kazakhstan - Tyrrall, David, David Woodward and A. Rakhumbekova \n\u003cbr\u003e Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China - Xiao, Jason, Pauline Weetman and Manli Sun \n\u003cbr\u003eSECTION VI: APPLIED ACCOUNTING THEORY \n\u003cbr\u003eA. Income Tax Allocation \n\u003cbr\u003e Comprehensive Tax Allocation: Let′s Stop Taking Some Misconceptions for Granted - Milburn, Alex \n\u003cbr\u003e Acccelerated Depreciation and the Allocation of Income Taxes - Davidson, Sidney \n\u003cbr\u003e Discounting Deferred Tax Liabilities pp. 655-665 - Nurnberg, Hugo \n\u003cbr\u003eB. Leases \n\u003cbr\u003e Lease Capitalization and the Transaction Concept - Rappaport, Alfred \n\u003cbr\u003e Leasing and Financial Statements - Shillinglaw, Gordon \n\u003cbr\u003e Accounting for Leases - A New Framework - McGregor, Warren \n\u003cbr\u003eC. Pensions and Other Postretirement Liabilities \n\u003cbr\u003e Alternative Accounting Treatments for Pensions - Schipper, Katherine and Roman Weil \n\u003cbr\u003e A Conceptual Framework Analysis of Pension and Other Postretirement Benefit Accounting - Wolk, Harry and Terri Vaughan \n\u003cbr\u003e OPEB: Improved Reporting or the Last Straw - Thomas, Paula and Larry Farmer \n\u003cbr\u003eD. Consolidations \n\u003cbr\u003e An Examination of Financial Reporting Alternatives for Associated Enterprises - King, Thomas and Valdean Lembke \n\u003cbr\u003e Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis and SFAS 141 and 142 - Mard, Michael, James Hitchner, Steven Hyden and Mark Zyla \n\u003cbr\u003e Proportionate Consolidation and Financial Analysis - Bierman, Harold \n\u003cbr\u003e The Evolution of Consolidated Financial Reporting in Australia - Whittred, Greg \n\u003cbr\u003e Foreign Currency Translation Research: Review and Synthesis - Houston, Carol \n\u003cbr\u003e The Implementation of SFAS Number 52: Did the Functional Currency Approach Prevail? - Kirsch, Robert and Thomas Evans \n\u003cbr\u003e Financial Accounting Developments in the European Union: Past Events and Future Prospects - Haller, Axel \n\u003cbr\u003eE. Intangibles \n\u003cbr\u003e Accounting for Research and Development Costs - Bierman, Harold and Roland Dukes \n\u003cbr\u003e The Boundaries of Financial Accounting and How to Extend Them - Lev, Baruch and Paul Zarowin \n\u003cbr\u003e The Capitalization, Amortization, and Value Added Relevance of R \u0026amp; D - Lev, Baruch and Theodore Sougiannis \n\u003cbr\u003e Accounting for Brands in France and Germany Compared With IAS 38 (Intangible Assets: An Illustration of the Difficulty of International Harmonization) - Stolowy, Herve, Axel Haller and Volker Klockhaus \n\u003cbr\u003e Accounting for Intangible Assets in Scandinavia, the U.K., and U.S. and the IASB: Challenges and a Solution - Hoeg-Krohn, Niels and Kjell Knivsfla \n\u003cbr\u003eSECTION VII: POSITIVE ACCOUNTING THEORY \n\u003cbr\u003e The Methodology of Positive Accounting - Christenson, Charles \n\u003cbr\u003e Positive Accounting Theory: A Ten Year Perspective - Watts, Ross and Jerrold Zimmerman \n\u003cbr\u003e Positive Accounting Theory and the PA Cult - Chambers, Raymond \n\u003cbr\u003e Accounting and Policy Choice and Firm Characteristics in the Asia-Pacific Region: an International Empirical Test of Costly Contracting Theory - Astami, Emita and Greg Tower \n\u003cbr\u003eSECTION VIII: THE TRUE AND FAIR VIEW AND PRINCIPLES VERSUS RULES-BASED STANDARDS \n\u003cbr\u003e Principles Versus Rules-Based Accounting Standards: The FASB′s Standard Setting Strategy - Benston, George, Michael Bromwich and Alfred Wagenhofer \n\u003cbr\u003e The True and Fair View in British Accounting - Walton, Peter \n\u003cbr\u003e A European True and Fair View - Alexander, David \n\u003cbr\u003e Rules, Principles, and Judgments in Accounting Standards - Bennett, Bruce, Helen Prangell and Michael Bradbury \n\u003cbr\u003eSECTION IX: INTERNATIONAL ACCOUNTING AND CONVERGENCE \n\u003cbr\u003e The Introduction of International Accounting Standards in Europe: Implications for International Convergence - Schipper, Katherine \n\u003cbr\u003e The Adoption of International Accounting Standards in the European Union pp. 127-153 - Whittington, Geoffrey \n\u003cbr\u003e Trends in Research on International Accounting Harmonization pp. 272-304 - Baker, C. Richard and Elena Barbou \n\u003cbr\u003e The Quest for International Accounting Harmonization: A Review of the Standard- Setting Agendas of the IASC, US, UK, Canada and Australia, 1973-1997 - Street, Donna and Kimberly Shaughnessy \n\u003cbr\u003e From National to Global Accounting and Reporting Standards - McKee, David, Don Garner and Yosra AbuAmara McKee \n\u003cbr\u003e A Statistical Model of International Accounting Harmonization pp. 1-29 - Archer, Simon, Pascal, Delvaille and Stuart McLeay \n\u003cbr\u003eSECTION X: OTHER NATIONAL AND REGIONAL ACCOUNTING STUDIES \n\u003cbr\u003e The Institutional Environment of Financial Reporting Regulation in ASEAN Countries - Saudogaran, Sharokh and J. Diga \n\u003cbr\u003e Corporate Financial Reporting and Regulation in Japan - Benston, George, Michael Bromwich, Robert Litan and Alfred Wagenhofer \n\u003cbr\u003e Accounting Theory in the Political Economy of China - Shuie, Fujing and Joseph Hilmy \n\u003cbr\u003e Ownership Structure and Earnings Informativeness: Evidence from Korea - Jung, Kooyul and Kwon Soo Young \n\u003cbr\u003e Accounting Developments in Pakistan - Ashraf, Junaid and WaQar Ghani \n\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\n\u003cstrong\u003eBiographical Note\u003c\/strong\u003e:\u003cbr\u003e\n\t\t\t\t\t\t\t\tHarry 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. \n\u003c\/p\u003e\n\u003cp\u003e\u003c\/p\u003e\n\u003cp\u003e\u003c\/p\u003e\n\u003cbr\u003e\u003cbr\u003e\n\u003cstrong\u003ePublisher Marketing\u003c\/strong\u003e:\u003cbr\u003e\n\t\t\t\t\t\t\t\tFinancial statements, the output of a firm′s accounting system, receive a great deal of attention, for two reasons. First, they assess how well management is doing now and second, they help predict the firm′s prospects. However, accounting systems and financial statements do not arise in a vacuum. They are based on rules and standards that have been developed at the various national and, increasingly, international levels. In turn, these rules and standards are based, to a greater or lesser extent, on accounting theory. \n\u003cbr\u003e\n\u003cbr\u003eIn 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. \n\u003cbr\u003e\n\u003cbr\u003eAs a reference work, \n\u003cstrong\u003eAccounting Theory\u003c\/strong\u003e, compiled by industry expert Harry I. Wolk, will be a key resource for accounting students, financial statement preparers, and auditors, as well as standard setters themselves.\u003cbr\u003e\u003cbr\u003e\n\n\u003cbr\u003e\n\u003cp\u003e\n\u003cstrong\u003eContributor Bio:\u003c\/strong\u003eWolk, Harry I\u003cbr\u003e\n\u003cb\u003eHarry I. Wolk\u003c\/b\u003e (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 \n\u003ci\u003eAccounting Review, Journal of Accounting Research, Accounting Horizons, \u003c\/i\u003e and the \n\u003ci\u003eInternational Journal of Accounting\u003c\/i\u003e. He was the lead author of seven editions of \n\u003ci\u003eAccounting Theory: Conceptual Issues in a Political and Economic Environment\u003c\/i\u003e. 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. \n\u003c\/p\u003e\n\u003cp\u003e\u003c\/p\u003e\n\u003cbr\u003e\u003cbr\u003e\n\n\u003cbr\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/table\u003e\n","brand":"Sage Publications Ltd","offers":[{"title":"Default Title","offer_id":47448625250435,"sku":"9781847876096","price":1815.6,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0564\/6830\/8099\/files\/9781847876096.jpg?v=1783317469","url":"https:\/\/sebink.com\/products\/accounting-theory-4-volume-set-sage-library-in-accounting-and-finance-1st-ed","provider":"Sebink","version":"1.0","type":"link"}