Incluye referencias bibliográficas e índice

The history and development of accounting ; The nature and uses of accounting ; The elements and structure of an accounting theory ; The traditional approaches to the formulation of an accounting theory ; The regulatory approach to the formulation of an accounting theory ; A conceptual framework for financial accounting and reporting ; The structure of accounting theory ; Fairness, disclosure and trends in accounting ; Research perspectives in accounting ; Accounting: a multiple paradigm science ; The events and behavioral approaches ; The predictive approach ; The positive approach, income smoothing and earnings management ; Current- value accounting ; General Price-leel accounting ; Alternative asset-valuation and income-determination models