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Accounting theory : research, regulation and accounting practice /

Gaffikin, M. J. R. 1944-

Accounting theory : research, regulation and accounting practice / Michael Gaffikin. - xv, 264 pages ; 25 cm

Includes bibliographical references and index


PART I : THE NEED FOR THEORY IN ACCOUNTING : Chapter 1 : Understanding theory ; PART II : DEVELOPING THE BOUNDARIES OF ACCOUNTING THEORY : Chapter 2 : Towards a science of accounting ; Chapter 3 : Accounting research and theory ; PART III : REGULATION AND THEORY : Chapter 4 : Regulation as accounting theory ; Chapter 5 : Regulation : Standardising accounting practice ; Chapter 6 : Accounting in the global environment ; PART IV : EXTENDING THE BOUNDARIES OF THEORY : Chapter 7 : The critique of accounting theory ; Chapter 8 : The ethical dimension ; Chapter 9 : Corporate social responsibility and environmental accounting ; PART V : THEORY AND THE FUTURE OF ACCOUNTING : Chapter 10 : A theory for accounting ; GLOSSARY ; INDEX.


Addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. Michael Gaffikin, University of Wollongong.


9781741030709 1741030706


Accounting.

657.01 / G.M.A