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Accounting Theory: Conceptual Issues in a Political and Economic Environment
 
 
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Accounting Theory: Conceptual Issues in a Political and Economic Environment [Hardcover]

Harry Wolk (Author), James Dodd (Author), Michael Tearney (Author)
3.7 out of 5 stars  See all reviews (3 customer reviews)


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Book Description

August 11, 2003
Accounting Theory clearly identifies the elements of accounting theory, then relates those elements to specific problem areas in accounting.


Editorial Reviews

About the Author

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.

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.

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.

Product Details

  • Hardcover: 744 pages
  • Publisher: South-Western College Pub; 6 edition (August 11, 2003)
  • Language: English
  • ISBN-10: 0324186231
  • ISBN-13: 978-0324186239
  • Product Dimensions: 9.5 x 6.5 x 1.2 inches
  • Shipping Weight: 2.5 pounds
  • Average Customer Review: 3.7 out of 5 stars  See all reviews (3 customer reviews)
  • Amazon Best Sellers Rank: #1,190,235 in Books (See Top 100 in Books)

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3 of 3 people found the following review helpful:
4.0 out of 5 stars Under-graduate Instructor, August 25, 2008
Overall, I found the text presented an insightful, perceptive, and even provocative underpinning of accounting concepts. The authors consistently presented various well-researched theoretical perspectives, and would frequently take their own principled-stand. I found the first 9 chapters which delved into accounting's historical background particularly illuminating. However, I would suggest the authors offer more quantitative illustrations in the financial statements chapters to help elucidate the authors' thoughtful and well-researched points and analysis.
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0 of 3 people found the following review helpful:
5.0 out of 5 stars Very happy, September 5, 2008
I received my purchase in time for school and it was much cheaper than buying at the book store. Very happy!
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0 of 5 people found the following review helpful:
2.0 out of 5 stars slow & fell apart, February 6, 2009
I paid for faster shipping, book did not arrive when promised. The cover fell off the book with-in the first week
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Inside This Book (learn more)
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Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
accounting education, discounting deferred tax liabilities, capital market line, corporate reporting, capital market equilibrium, retirement period, finite uniformity, intercorporate equity investments, new entity approach, unregulated financial reporting, proprietary theorists, negative price response, evaluating enterprise earning power, restructured cash flows, accounting classification system, net operating working capital, income tax allocation, broad accounting principles, alternative accounting policies, historical costing, accounting for changing prices, metatheoretical structure, lease capitalization, lease accounting standards, proprietary theory
Key Phrases - Capitalized Phrases (CAPs): (learn more)
Accounting Review, Accounting Horizons, Journal of Accounting Research, United States, American Accounting Association, Journal of Accountancy, Wall Street Journal, Financial Accounting Standards Board, American Institute of Certified Public Accountants, Usefulness of Accounting Information, Accounting Procedure, Accounting Principles Board, Statement of Cash Flows, Prentice Hall, International Accounting, United Kingdom, Some Policy-Making Directions, Special Committee, Trueblood Report, Financial Executives Research Foundation, Big Eight, Accounting Enquiries, Elements of Financial Statements, Financial Analysts Journal, Financial Accounting Standards Committee
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Front Cover | Table of Contents | First Pages | Index | Surprise Me!
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