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Book chapter
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Reference no. MHE0069BC
Chapter from: "Financial Accounting Theory"
Published by: McGraw Hill Education
Published in: 2006

Abstract

Chapter 12. Written for the senior undergraduate accounting and postgraduate student, Financial Accounting Theory retains the same basic strengths that made its predecessor a market leader. It has a writing style that is easy to read and understand, includes critical evaluation and balanced discussion of different theories of accounting that will spark student interest. The book also develops analytical reasoning by challenging students to think about accounting issues at hand, and formulate opinions. The learning objectives of this chapter are to: (1) have gained an insight into particular perspectives that challenge conventional opinions about the role of accounting within society; (2) understand the basis of arguments that suggest that financial accounting tends to support the positions of individuals who hold power, wealth and social status, while undermining the positions of others; and (3) understand that the disclosure (or non-disclosure) of information can be construed to be an important strategy to promote and legitimize particular social orders, and maintain the power and wealth of elites.

About

Abstract

Chapter 12. Written for the senior undergraduate accounting and postgraduate student, Financial Accounting Theory retains the same basic strengths that made its predecessor a market leader. It has a writing style that is easy to read and understand, includes critical evaluation and balanced discussion of different theories of accounting that will spark student interest. The book also develops analytical reasoning by challenging students to think about accounting issues at hand, and formulate opinions. The learning objectives of this chapter are to: (1) have gained an insight into particular perspectives that challenge conventional opinions about the role of accounting within society; (2) understand the basis of arguments that suggest that financial accounting tends to support the positions of individuals who hold power, wealth and social status, while undermining the positions of others; and (3) understand that the disclosure (or non-disclosure) of information can be construed to be an important strategy to promote and legitimize particular social orders, and maintain the power and wealth of elites.

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