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Accounting Theory by Harry I. Wolk
  

Synopsis

Accounting Theory by Harry I. Wolk

The term accounting theory has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined as the basic assumptions, definitions, principles and concepts - and how we derive them - that underlie accounting rule making by a legislative body as well as the reporting of financial information. The major work starts with a philosophical overview of accounting, including accounting theory. Among the issues examined are whether accounting is an art or a science and whether or not it can be value free. Also examined is the question of whether any preconditions are necessary to establish a viable approach to accounting theory. The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.

About the Author

Harry I. Wolk (1930-2009) held a BS in economics from the Wharton School of the University of Pennsylvania and MBA and PhD degrees from Michigan State University. He was the author or co-author of approximately 25 journal articles, including publications in the Accounting Review, Journal of Accounting Research, Accounting Horizons, and the International Journal of Accounting. He was the lead author of seven editions of Accounting Theory: Conceptual Issues in a Political and Economic Environment. He previously taught at the University of Wisconsin-Milwaukee and was the Aliber Distinguished Professor of Accounting at Drake University, where he taught for 32 years. He also visited Creighton University, where he was John P. Begley Professor of Accounting. He was a member of the American Accounting Association and Financial Executives International, where he served as president of the Iowa Chapter. Outside of accounting, his interests were in following national and world affairs closely, listening to classical music, and following the fortunes of the Boston Red Sox, Boston Celtics, and the New England Patriots.

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Book Info

Publication date

26th March 2009

Author

Harry I. Wolk

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Publisher

SAGE Publications Ltd

Format

Hardback
Contains 4 Hardbacks
1584 pages

Categories

Accounting

ISBN

9781847876096

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