Customer Reviews

Accounting Theory: A Conceptual and Institutional Approach

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I would not rate this text over average. There is little supplementary material for instructors (no test bank , no teaching aids, etc.) Also, the writing is not always clear and to the point. The last half of the text is, as far as I can tell, nothing more than in intermediate text without examples and illustrations (paragraph after paragraph of discussion - - - on and on). Frankly, I think an intermediate text is better. On the positive side, the text goes into great detail on the history of accounting and how we got to where we are today. Also, the summaries at the end of each chapter are good. Sometimes, I had to read the summaries to find out what the authors were trying to say in the related chapter. That's because, to me, some of the text went off on tangents without a clear reason. However, that may be due to my limitation in understanding. In summary, in my opinion, the strongest attribute of this text is that it gives a good (I think) history of the developement of accounting theory. Starting with about chapter 10 or 11, I'd prefer to use an intermediate text. However, this is only my opinion.