Accounting Theory (The Willard J. Graham series in accounting)

Accounting Theory (The Willard J. Graham series in accounting) by Eldon S. Hendriksen

Title: Accounting Theory (The Willard J. Graham series in accounting)
Author: Eldon S. Hendriksen
ISBN10: 0256025886
ISBN13: 978-0256025880
Publisher: Longman Higher Education; 4th edition (March 1, 1982)
Language: English
Subcategory: Encyclopedias & Subject Guides
Size PDF: 1631 kb
Size Fb2: 1315 kb
Rating: 4.2/5
Votes: 345
Pages: 604 pages
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Accounting Theory (The Willard J. Graham series in accounting) by Eldon S. Hendriksen


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A general frame of reference is used to evaluate the many areas of financial accounting theory and practice. It includes a number of theories that are not necessarily consistent with each other and that may lead to different conclusions. Evaluations are made at three basic levels: the structural level, the semantic interpretation level, and the pragmatic level. Emphasis is placed on the inductive-deductive and the capital market approaches in the evaluations, although other approaches are discussed where appropriate. Suggested solutions are tentative and subject to change as new evidence becomes available.