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Financial Accounting Theory, by William R. Scott
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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.
- Sales Rank: #3321694 in Books
- Published on: 1997-01-15
- Original language: English
- Number of items: 1
- Dimensions: 9.00" h x 1.00" w x 7.00" l, 1.78 pounds
- Binding: Paperback
- 418 pages
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.
From the Back Cover
This is a book about accounting, not how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, need at least one course which critically examines the broader implications of financial accounting for the fair and efficient operation of our economy. This book's objective is to give the reader an understanding of the current financial accounting and reporting environment.
About the Author
Scott is Professor of History and Director of the African-American Studies Program at Lehigh University.
Most helpful customer reviews
5 of 5 people found the following review helpful.
Accounting concepts and alternative approaches
By Claude Taudin
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. +33 1 43 36 15 71
7 of 7 people found the following review helpful.
A Research Book
By David Deng
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.
0 of 0 people found the following review helpful.
Did not make Oprah's book list but good read none the less!
By Mark
It's a textbook....say what you will regarding the entertainment value but the content is good. Excellent theory content for masters or professional accountants seeking continuing education.
Not suitable for undergraduate students who are not advanced or unwilling to put in the time and effort to comprehend the material.
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