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Accounting Theory (4 Vol Set)

by Harry I Wolk SAGE Publications Ltd
Pub Date:
03/2009
ISBN:
9781847876096
Format:
Hbk 1584 pages
Price:
AU$1,268.00 NZ$1,307.83
Product Status: Available in Approx 14 days
add to your cart
The SAGE Dictionary of Pocing is an authoritative overview of Poce Studies in an comprehensive, easy-to-use format. Leading academics and practitioners from around the world contribute to over 200 entries, which map out all the key topics in the field. Each entry includes: A concise definition Description of distinctive features Critical evaluation of the concept Internal cross-referencing Key readings This definitive tool is an essential source of reference for students, lecturers and researchers of poce studies, criminology and criminal justice. It is an invaluable companion to textbooks in the field.

SECTION I: PHILOSOPHICAL BACKGROUND
Accounting - A System of Measurement Rules - Devine, Carl
Radical Developments in Accounting Thought - Chua, Wai Fong
Accounting as a Discipline for Study and Practice - Bell, Philip W.
Why Can Accounting Not Become a Science Like Physics? - Stamp, Edward
Social Reality and the Measurement of Its Phenomena - Mattessich, Richard
Toward a Science of Accounting - Sterling, Robert R.
Methodological Problems and Preconditions of a General Theory of Accounting - Mattessich, Richard
SECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS
A. Realization and Recognition
The Critical Event and Recognition of Net Profit - Myers, John
Recognition Requirements - Income Earned and Realized - Devine, Carl
The Realization Concept - Davidson, Sidney
B. Matching
Cash Movements and Periodic Income Determination - Storey, Reed
Some Impossibilities - Including Allocations - Devine, Carl
The FASB and the Allocation Fallacy - Thomas, Arthur
Conservatism
Conservatism in Accounting, Part I: Explanation and Implications - Watts, Ross
Conservatism in Accounting, Part II: Evidence and Research Opportunities - Watts, Ross
The Changing Time-Series Properties ofEarnings, Cash Flows, and Accruals: Has Financial Accounting Become Mor Conservative? - Givoly, Dan and Carla Hayn
D. Disclosure
Information Disclosure Strategy - Lev, Baruch
Corporate Reporting and the Accounting Profession: An Interpretive Paradigm - Ogan, Pekin and David Ziebart
Financial Reporting in India: Changes in Disclosure over the Period 1982-1990 - Marston, C. L. and P. Robson
Corporate Mandatory Disclosure Practices in Bangladesh - M. Akhtaruddin
Corporate Governance and Voluntary Disclosure - L.L. Eng and Y.T. Mak
Ownership Structure and Voluntary Disclosure in Hong Kong and Singapore - Chau, Gerald and Sidney Gray
E. Uniformity
Uniformity Versus Flexibility: A Review of the Rhetoric - Keller, Thomas
Differences in Circumstances!: Fact or Fancy - Cadenhead, Gary
Toward the Harmonization of Accounting Standards: An Analytical Framework - Wolk, Harry and Patrick Heaston
SECTION III: CONCEPTUAL FRAMEWORKS
FASB's Statements on Objectives and Elements of Financial Accounting: A Review - Dopuch, Nicholas and Shyam Sunder
The FASB's Conceptual Framework: An Evaluation - Solomons, David
The Evolution of the Conceptual Framework for Business Enterprises in the United States - Zeff, Stephen
Criteria for Choosing an Accounting Model - Solomons, David
Objectives of Financial Reporting - Walker, R.G.
Reliability and Objectivity of Accounting Methods - Ijiri, Yuji and Robert Jaedicke
SECTION IV: ACCOUNTING FOR CHANGING PRICES
Replacement Cost: Member of the Family, Welcome Guest, or Intruder? - Zeff, Stephen
Costs (Historical versus Current) versus Exit Values - Sterling, Robert R.
A Defense for Historical Cost Accounting - Ijiri, Yuji
The Case for Financial Capital Maintenance - Carsberg, Bryan
Income and Value Determination and Changing Price Levels: An Essay Towards a Theory - Stamp, Edward
SECTION V: ACCOUNTING STANDARDS AND FINANCIAL STATEMENTS
Get it off the Balance Sheet! - Dieter, Richard and Arthur Wyatt
Political Lobbying on Proposed Standards: A Challenge to the IASB - Zeff, Stephen
A Review of the Earnings Management Literature and Its Implications for Standard Setting - Healy, Paul and James Wahlen
Relationships among Income Measurements - Bedford, Norton
Some Basic Concepts of Accounting and Their Implications - Lorig, Arthur
Economic Impact of Accounting Standards - Implications for the FASB - Rappaport, Alfred
An Analysis of Factors Affecting the Adoption of International Accounting Standards by Developing Countries - Zeghal, Daniel and Kerim Mhedhbi
The Relevance of IFRS to a Developing Country: Evidence from Kazakhstan - Tyrrall, David, David Woodward and A. Rakhumbekova
Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China - Xiao, Jason, Pauline Weetman and Manli Sun
SECTION VI: APPLIED ACCOUNTING THEORY
A. Income Tax Allocation
Comprehensive Tax Allocation: Let's Stop Taking Some Misconceptions for Granted - Milburn, Alex
Acccelerated Depreciation and the Allocation of Income Taxes - Davidson, Sidney
Discounting Deferred Tax Liabilities pp. 655-665 - Nurnberg, Hugo
B. Leases
Lease Capitalization and the Transaction Concept - Rappaport, Alfred
Leasing and Financial Statements - Shillinglaw, Gordon
Accounting for Leases - A New Framework - McGregor, Warren
C. Pensions and Other Postretirement Liabilities
Alternative Accounting Treatments for Pensions - Schipper, Katherine and Roman Weil
A Conceptual Framework Analysis of Pension and Other Postretirement Benefit Accounting - Wolk, Harry and Terri Vaughan
OPEB: Improved Reporting or the Last Straw - Thomas, Paula and Larry Farmer
D. Consolidations
An Examination of Financial Reporting Alternatives for Associated Enterprises - King, Thomas and Valdean Lembke
Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis and SFAS 141 and 142 - Mard, Michael, James Hitchner, Steven Hyden and Mark Zyla
Proportionate Consolidation and Financial Analysis - Bierman, Harold
The Evolution of Consolidated Financial Reporting in Australia - Whittred, Greg
Foreign Currency Translation Research: Review and Synthesis - Houston, Carol
The Implementation of SFAS Number 52: Did the Functional Currency Approach Prevail? - Kirsch, Robert and Thomas Evans
Financial Accounting Developments in the European Union: Past Events and Future Prospects - Haller, Axel
E. Intangibles
Accounting for Research and Development Costs - Bierman, Harold and Roland Dukes
The Boundaries of Financial Accounting and How to Extend Them - Lev, Baruch and Paul Zarowin
The Capitalization, Amortization, and Value Added Relevance of R & D - Lev, Baruch and Theodore Sougiannis
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
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
SECTION VII: POSITIVE ACCOUNTING THEORY
The Methodology of Positive Accounting - Christenson, Charles
Positive Accounting Theory: A Ten Year Perspective - Watts, Ross and Jerrold Zimmerman
Positive Accounting Theory and the PA Cult - Chambers, Raymond
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
SECTION VIII: THE TRUE AND FAIR VIEW AND PRINCIPLES VERSUS RULES-BASED STANDARDS
Principles Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy - Benston, George, Michael Bromwich and Alfred Wagenhofer
The True and Fair View in British Accounting - Walton, Peter
A European True and Fair View - Alexander, David
Rules, Principles, and Judgments in Accounting Standards - Bennett, Bruce, Helen Prangell and Michael Bradbury
SECTION IX: INTERNATIONAL ACCOUNTING AND CONVERGENCE
The Introduction of International Accounting Standards in Europe: Implications for International Convergence - Schipper, Katherine
The Adoption of International Accounting Standards in the European Union pp. 127-153 - Whittington, Geoffrey
Trends in Research on International Accounting Harmonization pp. 272-304 - Baker, C. Richard and Elena Barbou
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
From National to Global Accounting and Reporting Standards - McKee, David, Don Garner and Yosra AbuAmara McKee
A Statistical Model of International Accounting Harmonization pp. 1-29 - Archer, Simon, Pascal, Delvaille and Stuart McLeay
SECTION X: OTHER NATIONAL AND REGIONAL ACCOUNTING STUDIES
The Institutional Environment of Financial Reporting Regulation in ASEAN Countries - Saudogaran, Sharokh and J. Diga
Corporate Financial Reporting and Regulation in Japan - Benston, George, Michael Bromwich, Robert Litan and Alfred Wagenhofer
Accounting Theory in the Political Economy of China - Shuie, Fujing and Joseph Hilmy
Ownership Structure and Earnings Informativeness: Evidence from Korea - Jung, Kooyul and Kwon Soo Young
Accounting Developments in Pakistan - Ashraf, Junaid and WaQar Ghani

Harry Wolk has MBA and PhD. degrees from Michigan State 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 and the International Journal of Accounting. He has been the principle author of all seven editions of Accounting Theory: Conceptual Issues in a Political and Economic Environment. 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. ;Dr. Wolk is a member of the American Accounting Association and Financial Executives International where he has been president of the Iowa Chapter. Outside of accounting his interests lie in following closely national and world affairs, listening to classical music, and following the fortunes of the Boston Red Sox, Boston Celtics, and the New England Patriots.