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Overview
Craig Deegan's Financial Accounting Theory provides a concise approach while comprehensively covering both traditional and contemporary theories that have emerged as the practice of accounting has evolved. Social and environmental accountability and reporting issues are discussed in depth, along with coverage of critical perspectives, public sector accounting and fair value. Instructors and students value Financial Accounting Theory for its reader-friendly style using straightforward explanations and numerous practical examples. This new edition continues to follow this approach with the addition of *NEW* content focusing on how different perspectives of organisational responsibilities and ‘accountabilities’ impact the way accounting is performed, and the theories that different researchers choose to use/apply.
- NEW Chapter 2 'Accountability and its link to responsibility and accounting' explores the link between organisational responsibilities, accountabilities, and accounting, and in doing so, introduces a four-step accountability model. It also discusses corporate governance and the linkage between corporate governance and accounting practice. Chapter 2 emphasises that relevant and reliable accounting information provides power to users of that information that enables them to make informed choices.
- New in-chapter features to engage students: 'Why do I need to know about ...' box feature, and chapter-opening questions and answers.
- Additional instructor resources in this edition include a Test Bank and Craig Deegan’s signature author videos, which provide an overview of the contents and act as mini lectures for online units. These videos will be available for both students and instructors, via the instructor website.
- Coverage of emerging theories such as conceptual frameworks and the global reporting initiatives, and integrated reporting and corporate governance.
- Following an accountability approach to teaching the subject, this resource encourages students to think beyond mainstream accounting theory presented by competitors
- A wealth of features including the opening questions, 'Why do I need to know this' feature and 'Check your understanding' activities provide a variety of learning opportunities to enhance student engagement
- The only up-to-date financial accounting theory resource specifically aimed at financial accounting theory units, providing a focused and concise resource for the market.
- Following an accountability approach to teaching the subject, this resource encourages students to think beyond the mainstream accounting theory presented by competitors.
- A wealth of features including the opening questions, 'Why do I need to know about ...' feature and 'Reflection questions' , chapter summaries, and learning objectives with linked questions at the end of chapter, provide a variety of learning opportunities to enhance student engagement.
- Footnotes offer students further insight into important topics, in context. References at the end of chapter guide students to extended reading.
- Instructor website. Your #1 resource for your course. This tailored collection of teaching tools includes downloadable PowerPoint lecture slides, Instructor's Guide, author videos, and Test Bank with customisable questions for quizzes and assessments. New to this edition are the author videos and Test Bank. Log in or request an account to access instructor resources at au.cengage.com/instructor/account for Australia or nz.cengage.com/instructor/account for New Zealand.
- Cognero Test Bank. A bank of questions has been developed in conjunction with the text for creating quizzes, tests and exams for your students. Create multiple test versions in an instant and deliver tests from your LMS, your classroom, or wherever you want using Cognero. Cognero test generator is a flexible online system that allows you to import, edit, and manipulate content from the text's test bank or elsewhere, including your own favourite test questions.
1. Introduction to financial accounting theory
2. Accountability and its link to responsibility and accounting
3. The financial reporting environment
4. The regulation of financial accounting
5. International accounting
6. Measurement issues: accounting for the effects of changing prices and markets
7. Normative theories of accounting: the case of conceptual framework projects
8. Positive Accounting Theory
9. Unregulated corporate reporting decisions: considerations of systems-oriented theories
10. Extended corporate accountability: the incorporation of social and environmental reporting
11. Reactions of capital markets to financial reporting
12. Reactions of individuals to financial reporting: an examination of behavioural research in accounting
13. Critical perspectives of accounting
2. Accountability and its link to responsibility and accounting
3. The financial reporting environment
4. The regulation of financial accounting
5. International accounting
6. Measurement issues: accounting for the effects of changing prices and markets
7. Normative theories of accounting: the case of conceptual framework projects
8. Positive Accounting Theory
9. Unregulated corporate reporting decisions: considerations of systems-oriented theories
10. Extended corporate accountability: the incorporation of social and environmental reporting
11. Reactions of capital markets to financial reporting
12. Reactions of individuals to financial reporting: an examination of behavioural research in accounting
13. Critical perspectives of accounting
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Traditional eBook and Print Options
- ISBN-10: 017046590X
- ISBN-13: 9780170465908
- RETAIL $79.95
- ISBN-10: 0170460495
- ISBN-13: 9780170460491
- RETAIL $154.95