Accounting Theory: A Conceptual and Institutional Approach

This text clearly identifies the elements of accounting theory, then relates those elements to specific problem areas in accounting. Cases and additional reading references are included at the end of each chapter for instructors who wish to integrate more problem-solving and conceptual thinking into their classroom.

Harry I. Wolk, Professor of Accounting at Drake University, has an undergraduate degree from the University of Pennsylvania and M.B.A. and Ph.D. degrees from Michigan State University. Memberships include the American Accounting Association, the Financial Executives Institute and the Institute of Management Accountants. He has published more than twenty-five articles, many in leading journals such as The Accounting Review, Journal of Accounting Research, International Journal of Accounting, and Accounting Horizons.

Michael G. Tearney served as Professor of Accounting and Chairman of the Accounting Department of the University of Kentucky from 1983 until 1987. At that time, he became the first Director of the new School of Accountancy. He served in that position until he was named Associate Dean of the Gatton College on July 1, 1993. His dutiesas Associate Dean include oversight of all academic programs, includingundergraduate, MBA, and Ph.D., as well as director of all international programs. He has been the KPMG Peat Marwick Professor of Accounting since 1990. Prior to coming to the University of Kentucky, Dr. Tearney was Senior Manager with KPMG Peat Marwick¿s Department of Professional Practice in New York City where his primary responsibility was developing firm policy on financial accounting matters. He is the author or co-author of numerous articles including those in the Journal of Accountancy, The Accounting Review, The Accountant (United Kingdom), The Government Accountants¿ Journal, The International Journal of Accounting, Journal of Business Finance and Accounting (United Kingdom), The CPA Journal and several in Croatian jouranls and conference proceedings.. Dr. Tearney has presented numerous papers at various professional meetings and has made over 100 presentations at seminars, conferences, and short courses throughout the world. He has strong interests in the future economic development in emerging economies and the role that accounting and higher education plays in that development.

James L. Dodd, CPA, Associate Professor of Accounting, holds a B.S. in accounting from California State University-Fresno, M.B.A. from the University of South Alabama, and Ph.D. from The University of Georgia. He is a former Fulbright Scholar, participating in a Norway-USA cultural exchange 1999-2000. Dr. Dodd has experience in shipbuilding, aircraft engine, and engine filtration industries. He is a member of the American Accounting Association, the American Institute of CPAs, and the Institute of Management Accountants.