Accounting Theory: A Conceptual and Institutional Approach (Textbook Binding)

~ (Author), Michael G. Tearney (Author)

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Product Description

ACCOUNTING THEORY clearly identifies the elements of theory in the first eight chapters, then relates those elements to specific problem areas in accounting in the rest of the text. Cases and additional reading references are included at the end of each chapter for those who want to integrate more problem-solving and conceptual thinking. Readers should have an understanding of intermediate accounting and intercorporate equity investments before using this book.

Product Details

• Textbook Binding: 658 pages
• Publisher: Thomson South-Western; 4th edition (August 1996)
• Language: English
• ISBN-10: 053883644X
• ISBN-13: 978-0538836449
• Product Dimensions: 9.8 x 6.8 x 1 inches
• Shipping Weight: 2.2 pounds (View shipping rates and policies)
• Average Customer Review: 3.0 out of 5 stars  See all reviews (1 customer review)
• Amazon.com Sales Rank: #7,503,487 in Books (See Bestsellers in Books)

Customer Reviews

Most Helpful Customer Reviews

1 of 2 people found the following review helpful:

3.0 out of 5 stars Comments, February 6, 2000

By A Customer

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.