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. (Summary).
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. 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).