内容简介
AccountingTheory7eistheneweditionofthiswidelyrespectedaccountingtheorytextbook.TheneweditionhasbeenupdatedinaccordancewithongoingdevelopmentstheIASBFrameworkandreportinganddisclosurerequirementsasaconsequenceofinternationalharmonisationofaccountingstandards.Thestrengthofthistextbookhasalwaysbeenthebalancedapproachtakentoexplainanddiscussalternativetheories.Theneweditioncontinueswiththistraditionandseekstomakeaclearerconnectionforstudents,studyingaccountingtheory,thataccountingtheoryisimportantandrelevant.TheFrameworkoftheInternationalFinancialReportingStandards(IFRS)hasrequiredsignificantconsolidationandrewritingofchapters.Morethanever,thefocusofthisneweditionistoprovidestudentswithanunderstandingoftheFrameworkandhowaccountinginformationcanbeinterpreted,disclosedandreportedinpractice.Theneweditioncontinuestopresentthelatestresearchanddevelopmentsinaccountingtheorywhilstmaintaininganobjectiveperspective.
作者简介
ProfessorJayneGodfrey.,BCom(Hons),DipEd,MEc,PhD,isPresidentofAcademicBoardandProfessorofFinancialAccountingatMonashUniversity.Herpublicationsdrawuponarangeofaccountingandauditingtheories.ForherservicetoAustraliansocietythroughbusinessleadership,JaynewasawardedAustralia′sCentenaryMedal.ApastmemberoftheAustralianAccountingStandardsBoard,andpastpresidentoftheAccountingAssociationofAustraliaandNewZealand,shefrequentlyaddressesinternationalandnationalaudiencesconcerningaccountingresearchissues.SheiscurrentlyamemberofAustralia′sWaterAccountingStandardsBoard,applyingprinciplesconsistentwithaccountingtheoriesdescribedinthisbook.Jayne′sresearchfocusesontheroleofaccountingandauditingingeneratinganddistributingeconomicresources,includingthecontractingandcapitalmarketcausesandconsequencesofearningsmanagement,andauditorspecialisation.ProfessorAllanHodgson,BEc(Hons),MEc,PhD,isDeanoftheAmsterdamBusinessSchoolandDirectorofGraduateStudiesattheUniversityofAmsterdam.AllanhaslecturedinaccountingtheoryandfinancialstatementanalysisinAfrica,Europe,Australia,theUnitedKingdomandtheUnitedStates.Hispublishedresearchininternationaljournalscoversinsidertrading,derivativemarkets,banking,capitalmarketresearch,corporategovernanceandintangibles.Heiscurrentlyontheeditorialboardsofsixinternationaljournals.ProfessorAnnTarca,PhD,MAcc,BCom,isaprofessorintheAccountingandFinancegroupoftheBusinessSchoolattheUniversityofWesternAustralia(UWA).Shehasover20yearsteachingexperience,withthelast15yearsbeingspentatUWAworkingwithbothundergraduateandpost–graduatestudents.Followingfromherexperienceasacharteredaccountantinpublicpractice,herresearchhasfocusedonfinancialreportingstandardsandpractices.Shehasaparticularinterestininternationalissuesincludingstandardsetting,regulationandenforcement.ProfessorJaneHamilton,BBus,MAcc,PhD,isProfessorofAccountingattheBendigocampusoftheRegionalSchoolofBusiness,LaTrobeUniversity,andpreviouslyheldacademicpositionsattheUniversityofTechnology,Sydney.Janehas20yearsexperienceinteachingandhaspublishedtheresultsofherauditingresearchinseveralAustralianandinternationaljournals.ProfessorScottHolmes,BCom,PhD,FCPA,iscurrentlyProVice–Chancellor(Research),DeanofGraduateStudiesandProfessorofAccounting,TheUniversityofNewcastleandHonoraryProfessor,UQBusinessSchool,TheUniversityofQueensland.Scott?hasheldacademicpositionsatanumberofuniversities,includingAustralianNationalUniversity,QueenslandUniversityofTechnology,TheUniversityofQueensland,UniversityofArizonaandUniversityofOregon.Hehasalsoactedasaconsultanttoseveralofthemultinationalaccountingfirms,andin2007–08wassenioradvisertotheNewSouthWalesTreasurer.In2004,ScottwasmadealifememberoftheSmallEnterpriseAssociationofAustraliaandNewZealandinrecognitionofhisresearchintheareaofsmall–firmfinancialmanagementandreporting.Scott′scurrentresearchfocusisbudgetandreportingmodelsinahealthsetting.
