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Backer, M. editor. 1966. Modern Accounting Theory: A Revision of Handbook of Modern Accounting Theory. Prentice-Hall, Inc.

Contents provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Accounting Theory Main Page | Theories Main Page

Section I: Introduction

Witschey, R. E. Accounting theory and the accounting profession. 1-4.

Section II: The Historical Development of Accounting

Peloubet, M. E. Chapter 1: The historical development of accounting. 5-27.

Bray, F. S. Chapter 2: Accounting postulates and principles. 28-47.

Kohle, E. L. Chapter 3: Accounting principles and professional societies. 48-67.

Section III: Accounting Concepts

Backer, M. and P. W. Bell. Chapter 4: The measurement of business income. 68-98.

Backer, M. Part 1: The matching concept. 68-91.

Bell, P. W. Part 2: Price changes and income measurement. 91-98.

Davidson, S. Chapter 5: The realization concept. 99-116.

Solomons, D. Chapter 6: Economic and accounting concepts of cost and value. 117-140.

Devine, C. T. Chapter 7: Asset cost and expiration. 141-157.

Dein, R. C. Chapter 8: Inventory costs. 158-189.

Morrissey, L. Chapter 9: Intangible costs. 190-212.

Bedford, N. M. Chapter 10: Research, selling and administrative costs. 213-231.

Jocobsen, L. E. Chapter 11: Liabilities and quasi liabilities. 232-249.

Vatter, W. J. Chapter 12: Corporate stock equities - 1. 250-266.

Vatter, W. J. Chapter 13: Corporate stock equities - 2. 267-300.

Park, C. Chapter 14: Funds flow. 301-319.

Section IV: Special Areas of Controversy

Wilcox, E. B. Chapter 15: Price fluctuations. 320-338.

Saplenza, S. R. Chapter 16: Business combinations. 339-365.

Shillinglaw, G. Chapter 17: Long-term leases. 366-383.

Keller, T. F. Chapter 18: Interperiod tax allocation. 384-410.

Wright, W. C. Chapter 19: Direct (Variable) costing. 411-438.

Backer, M. Chapter 20: Accounting theory and multiple reporting objectives. 439-463.

Section V: Other Areas of Accounting Theory

Morey, L. and G. G. Yankee. Chapter 21: Accounting in nonprofit enterprises. 464-484.

Murphy, M. E. Chapter 22: Social accounting. 485-510.

Mattessich, R. Chapter 23: The impact of electronic data processing and management science upon theory. 511-534.

Ijiri, Y. and R. K. Jaedicke. Chapter 24: Mathematics and accounting. 535-553.

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Related Summaries:

Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Hendriksen, E. S. 1977. Accounting Theory, 3rd edition. Richard D. Irwin, Inc. (Contents).

Johnson, H. T. 1983. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society 8(2-3): 139-146. (Summary).

Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).

Martin, J. R. Not dated. 200 years of accounting history dates and events. Management And Accounting Web. http://maaw.info/AccountingHistoryDatesAndEvents.htm

Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).

Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting. Accounting, Organizations and Society 8(2-3): 251-267. (Summary).