The Development of Accounting Theory (RLE Accounting)

The Development of Accounting Theory (RLE Accounting)

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This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theoryaccounting concepts of profitfinancial accounting and the foundations of accounting measurementaccounting evaluation and economic behaviour.Significant Contributors to Accounting Thought in the 20th Century Michael Gaffikin, Michael Aitken ... It is: ... the coherent set of hypothetical, conceptual, and pragmatic principles forming the general frame of reference for a field of inquiry [ 1977, p.l] Host is a little more original in claiming a theory as: ... It is problems and their solution which are fundamental in evaluating a theory. ... Insofar as those problems constitute the work of the accounting researcher, theories provide the answers.

Title:The Development of Accounting Theory (RLE Accounting)
Author: Michael Gaffikin, Michael Aitken
Publisher:Routledge - 2014-02-05

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