Accounting theory : a conceptual and institutional approach

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.