Accounting Theory Volume 1 - Wolk, Harry I. (Los Angeles Sage Publications, 2009)
SECTION I: PHILOSOPHICAL BACKGROUND Accounting - A System of Measurement Rules Radical Developments in Accounting Thought Accounting as a Discipline for Study and Practice Why Can Accounting Not Become a Science Like Physics? Social Reality and the Measurement of Its Phenomena Toward a Science of Accounting Methodological Problems and Preconditions of a General Theory of Accounting SECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS A. Realization and Recognition The Critical Event and Recognition of Net Profit Recognition Requirements - Income Earned and Realized The Realization Concept B. Matching Cash Movements and Periodic Income Determination Some Impossibilities - Including Allocations The FASB and the Allocation Fallacy Conservatism Conservatism in Accounting, Part I: Explanation and Implications Conservatism in Accounting, Part II: Evidence and Research Opportunities The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Accounting Become Mor Conservative? D. Disclosure Information Disclosure Strategy Corporate Reporting and the Accounting Profession: An Interpretive Paradigm Financial Reporting in India: Changes in Disclosure over the Period 1982-1990 Corporate Mandatory Disclosure Practices in Bangladesh Corporate Governance and Voluntary Disclosure Ownership Structure and Voluntary Disclosure in Hong Kong and Singapore
Keywords: Accounting