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Accounting Theory (Robert N. Anthony/Willard J. Graham Series in Accounting) - Softcover

 
9780256025880: Accounting Theory (Robert N. Anthony/Willard J. Graham Series in Accounting)
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A general frame of reference is used to evaluate the many areas of financial accounting theory and practice. It includes a number of theories that are not necessarily consistent with each other and that may lead to different conclusions. Evaluations are made at three basic levels: the structural level, the semantic interpretation level, and the pragmatic level. Emphasis is placed on the inductive-deductive and the capital market approaches in the evaluations, although other approaches are discussed where appropriate. Suggested solutions are tentative and subject to change as new evidence becomes available.

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  • PublisherR.D. Irwin
  • Publication date1982
  • ISBN 10 0256025886
  • ISBN 13 9780256025880
  • BindingPaperback
  • Edition number4
  • Number of pages589
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