Accounting Theory [Hardcover]

Ahmed Belkaoui (Author)

Book Description

Publication Date: April 1992

This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting. The book analyses the formulation of theory and examines its various facets, including the history and development of the discipline and the regulatory framework. The text also discusses future trends in accounting, examines accounting research and presents a critical analysis of the context of the contemporary accounting profession. Accounting Theory begins by explaining the history, development, nature and uses of accounting. It goes on to cover all the key aspects of accounting theory including the traditional and behavioural approaches to formulating a theory; fairness, disclosure and future trends and philosophical/scientific views of accounting. Belkaoui's text does more than purely examine the issues surrounding the formulation of accounting theory; it puts accounting theory into its international context.

--This text refers to the Paperback edition.

Editorial Reviews

About the Author

Ahmed Riahi-Belkaoui is CBA Distinguished Professor of Accounting at the College of Business Administration, the University of Illinois at Chicago. He is a member of the editorial board of several professional and academic journals and is the author of over 60 books. --This text refers to an out of print or unavailable edition of this title.

Product Details

• Hardcover
• Publisher: Harcourt; 3 edition (April 1992)
• Language: English
• ISBN-10: 0030965659
• ISBN-13: 978-0030965654
• Product Dimensions: 10 x 7 x 1.2 inches
• Shipping Weight: 2.3 pounds
• Average Customer Review: 4.2 out of 5 stars  See all reviews (4 customer reviews)
• Amazon Best Sellers Rank: #2,820,525 in Books (See Top 100 in Books)

More About the Author

Discover books, learn about writers, read author blogs, and more.

Customer Reviews

Most Helpful Customer Reviews

1 of 1 people found the following review helpful:

4.0 out of 5 stars Interesting, only if it was not theory!, December 22, 2001

By 

Nafez Qanadilo (Amman, Jordan) - See all my reviews

This review is from: Accounting Theory (Hardcover)

It has in depth coverage of theoretical issues surrounding the field of accounting, but this in depth of coverage makes it long and the dosages of information are condenced. Very heavy for accounting newbies, but pretty interesting for advanced ones.
Can be a good companion in the cold, lonely, and long winter nights of an accounting student;)

3.0 out of 5 stars Good but long explanation, October 20, 2001

By 

"limau_nipis" (Malaysia) - See all my reviews

This review is from: Accounting Theory (Paperback)

This book is a good example for explanations on the accounting theory. But the bad part is, sometimes the explanation is just too long and unbearable for student. I wish that the author could make his important points by using point forms rather than a long, windy essay.

5.0 out of 5 stars Accounting Theory is enjoyable with this book!, January 19, 2001

By 

"arabmazar" (Tehran,Iran) - See all my reviews

This review is from: Accounting Theory (Paperback)

I found this new edition of Belkaoui's book which I saw it in a book-fair in Tehran,very well constructed and enjoyable for my students and me,too.Belkaoui arranged the chpters so much better than previous editions of this book.The fourth edition can be more user friend for students.I think it will be one of the best selling books in accounting field because it can introduce a lot of refrences to lecturers and students which think accounting can not be an active dicipline of science.Belkaoui when use the "Multi paradigm science" adjective for accounting he means that accounting can leads us to a variety of other diciplines of science that each of them can be a new world for all of accounting students.