Financial Accounting Theory (Paperback)

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Editorial Reviews

Product Description

Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationÕs relevance in understanding the practice of accounting.

From the Publisher

Scott explains financial accounting theory drawn from recent research. He provides a clear, easy-to-use framework for students to (1) place this theory in a financial accounting context, (2) explain and analyze the theory intuitively and (3) reveal the theory's relevance in understanding the practice of accounting.

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Product Details

• Paperback: 418 pages
• Publisher: Prentice Hall; US ed edition (January 15, 1997)
• Language: English
• ISBN-10: 0133937941
• ISBN-13: 978-0133937947
• Product Dimensions: 9.5 x 7.3 x 1 inches
• Shipping Weight: 2 pounds
• Average Customer Review: 5.0 out of 5 stars  See all reviews (3 customer reviews)
• Amazon.com Sales Rank: #1,821,639 in Books (See Bestsellers in Books)

Customer Reviews

Most Helpful Customer Reviews

4 of 4 people found the following review helpful:

5.0 out of 5 stars A Research Book, September 29, 2001

By	David Deng - See all my reviews

Professor Scott explains financial accounting theory drawn from recent research. He provides a clear, easy-to-use framewaork for students to 1) place this theory in a financial accounting context,2) explain and analyze the theory intuitvely and 3) reveal the theory's relevance in understanding the practice of accounting. Similar good textbooks in this field includes Positive Accouning Theory by Watts & Zimmerman, Financial Reporting: A Accounting Revolution by Beaver and An Introduction to Aplied Professional Research for Accountants by Ziebart.

2 of 2 people found the following review helpful:

5.0 out of 5 stars A must-read for junior accounting doctoral students!, January 15, 2005

By	W. Huang "bean counter" (Enron, Houston) - See all my reviews (REAL NAME)

This review is from: Financial Accounting Theory, Third Edition (Hardcover)

Before reading any classical texts from Watts & Zimmerman and Beaver, I think any junior accounting doctoral sdudents should read this book!
Excellent introductory book for anyone who wants to do capital market research in the future!

Strongly recommend!

5.0 out of 5 stars Accounting concepts and alternative approaches, November 1, 2009

By	Claude Taudin (Paris, France France) - See all my reviews (REAL NAME)

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This review is from: Financial Accounting Theory (5th Edition) (Hardcover)

There are not many accounting books that deal with the conceptual aspects of accounting and that show alternative approaches.

These days, in a global world, accounting standards (namely US GAAPP and IASB) convergence is at hand but depending upon the way you describe the divergences you may frighten the reader or be overly optimistic. That is why I beleive it is important to go back to the basic reasoning that led to such or such standard.

This book will contribute to enhance unbiassed accounting theory and help the reader make his own opinion.

Claude Taudin
2 rue René Panhard - 75013 Paris
Tel. [phone]