情報の視点から見る会計理論<br>Accounting Theory

情報の視点から見る会計理論
Accounting Theory

  • ただいまウェブストアではご注文を受け付けておりません。 ⇒古書を探す
  • 製本 Hardcover:ハードカバー版/ページ数 465 p.
  • 商品コード 9780071123273

基本説明

The text will cover both financial and managerial accounting theory with a strong emphasis on accounting information systems.

Full Description

The text will cover both financial and managerial accounting theory, with a strong emphasis on accounting information systems. It will be different from the other theory books available in that it will not focus solely on the FASB, its misison statement, and the rationale for specific FASB standards. Demski's book will look at the challenges faced by accounting information users/preparers and the role accounting information systems play. A second competitive advantage is the authorship of the book. No other theory book is written by academics of the same caliber as Joel and John. This is significant given that accounting theory is taught all around the world.

Contents

1. Introduction Part I: Foundations 2. The Reporting Organization 3. Classical Foundations 4. Accounting Foundations 5. Modeling Information 6. Information Use at the Individual Level 7. The Accounting System as an Information Channel Part II: Information Content 8. Information in a Valuation Setting 9. Accounting Information in a Valuation Setting 10. Accounting and Non-accounting Information in a Valuation Setting 11. Information in a Managerial Contracting Setting 12. Additional Information in a Managerial Contracting Setting 13. Conflict among uses Part III: Comparative Advantage 14. Recognition 15. Information Content of Audited Accruals 16. Conditional Recognition 17. Inter-Temporal Accruals 18. Intra-Temporal Accruals Part IV: End Game 19. Institutional Considerations 20. Professional Opportunity and Responsibility