ACCOUNTING THEORY AND POLICY A Reader

• Other Authors: Bloom, Robert (Editor)
• Format: Book
• Language: English
• Published: San Diego Harcourt Brace Jovanovich 1987
• Edition: Second Edition
• Subjects: Accounting
• Online Access: Click Here to View Status and Holdings.

 The rapidly growing literature in the broad area of financial accounting Lh cory has made it difficult, if not impossible, for a student of the subject Lo assimilate and evaluate the many articles and readings now available without a general frame of reference. Thus, one of the major objectives of Lhis book is to provide this frame of reference to enable the student to obtain a better understanding of the vast number of books and articles on Lhe many controversial topics in the area of accounting theory. An attempt has also been made to evaluate critically many of the divergent points of view. However, the area is still developing rapidly and much research remains to be done. There is no pretense that this is the last word on any subject or even that it presents the best approach in every case. It should be emphasized that, at this level of study, the student should not rely entirely on a single text or book; there is no substitute for a critical analysis of the works and articles of many writers