|
| Titre : | FINANCIAL ACCOUNTING theory : an introduction | | Type de document : | texte imprimé | | Auteurs : | farid latreche, Auteur | | Mention d'édition : | 1 ed | | Editeur : | دارالموج للنشر تلمسان | | Année de publication : | 2025 | | Importance : | 195 p | | Format : | 24cm | | ISBN/ISSN/EAN : | 978-99695-90562-- | | Note générale : | Financial accounting is often perceived as a technical discipline—a set of rules and procedures for recording transactions and preparing statements. While mastery of technique is essential, it is only one side of the coin. The other, more profound side is understanding the why behind the rules: the theories, assumptions, conflicts, and political compromises that give shape to the numbers which move markets, allocate capital, and hold corporations accountable. This book, Financial Accounting Theory: an introduction, is born from the conviction that true expertise lies at the intersection of practice and principle, of mechanism and meaning.
The primary aim of this text is to bridge the persistent gap between the conceptual foundations of accounting and its practical application. It is designed for advanced undergraduates, postgraduate students, and reflective practitioners who seek to move beyond procedural knowledge to develop a critical, analytical framework. Why do standard-setters favor one measurement method over another? How do corporate incentives influence reported earnings? What are the philosophical underpinnings of a conceptual framework? These are not merely academic questions; they are vital for anyone who prepares, audits, analyses, or uses financial information to make informed decisions.
Our journey begins with a foundational introduction to the role and nature of financial accounting in a modern economy. We then delve into the crucial arena of regulation, examining the institutions and political forces that shape the standards governing financial reporting. This sets the stage for the core of the book: a structured exploration of accounting theory.
First, we examine Descriptive Theories, which seek to explain and predict how accounting is actually practiced. Next, we explore Normative Theories, which prescribe how accounting should be done, arguing for ideal systems and conceptual foundations, with dedicated analysis of the Conceptual Framework project. Finally, we investigate Positive Accounting Theory (PAT), a dominant research paradigm that uses economic principles to explain and predict managers’ accounting choices.
This theoretical toolkit is then applied to two of the most pressing issues in contemporary accounting: the global drive for International Harmonization (Chapter 8) and the rising imperative of Accounting for Corporate Social Responsibility (Chapter 9). These chapters demonstrate how theoretical conflicts play out in real-world debates over comparability, transparency, and the very purpose of the corporation.
Throughout this text, you will encounter references to the seminal thinkers and schools of thought we have previously discussed—from the normative ideals implied in earlier frameworks to the positive economics of Watts and Zimmerman, and the critical perspectives of scholars. The final chapter provides proposed solutions to discussion questions, intended to consolidate learning and stimulate further debate.
It is our hope that this book will empower you not just to apply accounting standards, but to critique them; not just to read financial statements, but to truly analyze them with an understanding of their underlying assumptions and potential biases. By connecting the “why” to the “how,” we aim to foster a generation of accountants, analysts, and managers who are not merely technicians, but insightful and responsible professionals.
| | Langues : | Arabe |
FINANCIAL ACCOUNTING theory : an introduction [texte imprimé] / farid latreche, Auteur . - 1 ed . - [S.l.] : دارالموج للنشر تلمسان, 2025 . - 195 p ; 24cm. ISBN : 978-99695-90562-- Financial accounting is often perceived as a technical discipline—a set of rules and procedures for recording transactions and preparing statements. While mastery of technique is essential, it is only one side of the coin. The other, more profound side is understanding the why behind the rules: the theories, assumptions, conflicts, and political compromises that give shape to the numbers which move markets, allocate capital, and hold corporations accountable. This book, Financial Accounting Theory: an introduction, is born from the conviction that true expertise lies at the intersection of practice and principle, of mechanism and meaning.
The primary aim of this text is to bridge the persistent gap between the conceptual foundations of accounting and its practical application. It is designed for advanced undergraduates, postgraduate students, and reflective practitioners who seek to move beyond procedural knowledge to develop a critical, analytical framework. Why do standard-setters favor one measurement method over another? How do corporate incentives influence reported earnings? What are the philosophical underpinnings of a conceptual framework? These are not merely academic questions; they are vital for anyone who prepares, audits, analyses, or uses financial information to make informed decisions.
Our journey begins with a foundational introduction to the role and nature of financial accounting in a modern economy. We then delve into the crucial arena of regulation, examining the institutions and political forces that shape the standards governing financial reporting. This sets the stage for the core of the book: a structured exploration of accounting theory.
First, we examine Descriptive Theories, which seek to explain and predict how accounting is actually practiced. Next, we explore Normative Theories, which prescribe how accounting should be done, arguing for ideal systems and conceptual foundations, with dedicated analysis of the Conceptual Framework project. Finally, we investigate Positive Accounting Theory (PAT), a dominant research paradigm that uses economic principles to explain and predict managers’ accounting choices.
This theoretical toolkit is then applied to two of the most pressing issues in contemporary accounting: the global drive for International Harmonization (Chapter 8) and the rising imperative of Accounting for Corporate Social Responsibility (Chapter 9). These chapters demonstrate how theoretical conflicts play out in real-world debates over comparability, transparency, and the very purpose of the corporation.
Throughout this text, you will encounter references to the seminal thinkers and schools of thought we have previously discussed—from the normative ideals implied in earlier frameworks to the positive economics of Watts and Zimmerman, and the critical perspectives of scholars. The final chapter provides proposed solutions to discussion questions, intended to consolidate learning and stimulate further debate.
It is our hope that this book will empower you not just to apply accounting standards, but to critique them; not just to read financial statements, but to truly analyze them with an understanding of their underlying assumptions and potential biases. By connecting the “why” to the “how,” we aim to foster a generation of accountants, analysts, and managers who are not merely technicians, but insightful and responsible professionals.
Langues : Arabe |  |
Faire une suggestion Affiner la recherche Interroger des sources externesFINANCIAL ACCOUNTING theory / farid latreche
