Theory Acc

Belkaoui Accounting Theory.pdf

TABLE OF CONTENTS

Chapter 1

History and Development of Accounting

1.1 Introduction

1.2 Evolution of the double entry system

1.3 the development of accounting principles in the United States

1.4 Accounting and Capitalism.

1.5 importance of accounting history.

1.6 Conclusions

Questioning

Notes

References

Chapter 2

Nature and Uses of Accounting

2.1 Definitions and the Role of Accounting

2.2 Measurement of Accounting

2.3 Rationale for the double-entry bookkeeping

2.4 Generally Accepted Accounting Principles (GAAP)

2.5 Changes and Accounting Policies

2.6 Hypothesis income smoothing

2.7 Conclusions

References

Notes

Questioning

Chapter 3

Traditional Approaches to the Development of a Theory

Accountant

3.1 The Nature of Accounting: Several images

3.2 Verification and Construction Theory

3.3 The Nature of Accounting Theory

3.4 Methodologies for the Design of Accounting Theory

3.5 Approaches to the Formulation of Accounting Theory

3.6 The Eclectic Approach to the Formulation of Accounting Theory

3.7 Conclusions

Questioning

Notes

References

Chapter 4

The Regulatory Approach to the Formulation of Accounting Theory

4.1 The Nature of the Accounting Standards

4.2 Objectives of the Establishment of Accounting Standards

4.3 Entities engaged in the creation of Accounting Standards 98

4.4 Who should create the Accounting Standards?

4.5 Legitimacy of the Process of Creating Accounting Standards

4.6 Accounting Standards Overload

4.7 Conclusions

Appendix 4A. Accounting Professional Organizations:

Members of the International Accounting Standards Committee

Questioning

Notes

References

Chapter 5

Approach events, behavior and processing human information

5.1 The Focus of Events

5.3 Approach to Human Information Processing

5.4 Evaluation to the Approach of Behavior Human

5.5 Conclusions

Notes

References

Questioning

Chapter 6

Predictive and Positive Approaches to the Development of a Theory...