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Accounting Theory Harry I. Wolk

Accounting Theory par Harry I. Wolk

Accounting Theory Harry I. Wolk

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Résumé

Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.

Accounting Theory Résumé

Accounting Theory: Conceptual Issues in a Political and Economic Environment Harry I. Wolk

Now Published by SAGE!

A comprehensive overview of accounting theory concepts and application

Balancing accounting theory with practical issues, this thoroughly updated Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to identify the conceptual elements of accounting theory and successfully applies those elements to practice. Starting with a historical perspective on accounting standards, the book provides an important overview of accounting and financial issues in economic and political contexts, providing students with a strong conceptual framework. This book also provides a solid introduction to international accounting issues, citing top academic journals. Relating theoretical issues to real world examples from the popular press, the Eighth Edition connects the content to students' lives. In addition, the authors use learning tools such as questions, cases, problems, and writing assignments, many from corporate annual reports, to help students gain a strong understanding of accounting theory concepts.

À propos de Harry I. Wolk

Harry I. Wolk (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 Accounting Review, Journal of Accounting Research, Accounting Horizons, and the International Journal of Accounting. He was the lead author of seven editions of Accounting Theory: Conceptual Issues in a Political and Economic Environment. 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. James L. Dodd, Professor Emeritus of Accounting at Drake University, holds a BS in accounting from California State University-Fresno, an MBA from the University of South Alabama, and a PhD from the University of Georgia, with a major in accounting and a minor in information systems. Before entering academe, Dr. Dodd worked for 15 years in the shipbuilding, aircraft-engine, and diesel-engine filtration industries. His assignments at Litton, Teledyne, and Cummins included experience in industrial engineering, capital budgeting, profit planning, product pricing, cost accounting, long-range systems planning, and accounting controllerships at plant and corporate levels. He is a Fulbright Scholar alumnus, participating in academic exchanges with Norway (1999-2000) and Iceland (2007). His teaching and research include areas in accounting theory, fraud examination, and international accounting. On a personal level, he enjoys working with his hands, listening to bluegrass music, watching SEC sports, and volunteering as an AARP-IRS tax aide. He is a Southerner, born in Birmingham, Alabama, married to his college sweetheart for 48+ years; he has one daughter and two grandchildren. John J. Rozycki, Associate Professor of Finance at Drake University, holds a BS in biology from King's College, an MBA from the University of Scranton, and a PhD from Penn State University, with a major in finance. Before pursuing his doctoral education, Dr. Rozycki worked in the health care planning and telecommunications industries. He teaches corporate finance and equity valuation. His professional interests are in equity and business valuation, corporate capital allocation decisions, financial planning, financing decisions, and financial statement analysis. He is a member of the CFA Institute, the CFA Society of Iowa, the Financial Management Association, and the Midwest Finance Association. He is a CFA charterholder. He was born in Wilkes-Barre, Pennsylvania, and is married with two sons. He is active in his church and enjoys the outdoors.

Sommaire

Preface 1. An Introduction to Accounting Theory 2. Accounting Theory and Accounting Research 3. Development of the Institutional Structure of Financial Accounting 4. The Economics of Financial Reporting Regulation 5. Postulates, Principles, and Concepts 6. The Search for Objectives 7. The FASB's Conceptual Framework 8. Usefulness of Accounting Information to Investors and Creditors 9. Uniformity and Disclosure: Some Policy-Making Directions 10. International Accounting 11. The Balance Sheet 12. The Income Statement 13. Statement of Cash Flows 14. Accounting for Changing Prices and Inflation 15. Income Taxes and Financial Accounting 16. Pensions and Other Postretirement Benefits 17. Leases 18. Intercorporate Equity Investments Index About the Authors

Informations supplémentaires

GOR013458990
9781412991698
1412991692
Accounting Theory: Conceptual Issues in a Political and Economic Environment Harry I. Wolk
Harry I. Wolk
Occasion - Très bon état
Relié
SAGE Publications Inc
20121023
808
N/A
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