Financial Accounting Theory

Financial Accounting Theory

By (author) 

Free delivery worldwide

Available. Dispatched from the UK in 2 business days
When will my order arrive?


The much anticipated fourth edition of Craig Deegan's Financial Accounting Theory delivers authoritative and completely up to date material with the discussion of both existing theories and newer theories that have surfaced as financial reporting has become more international. This edition includes a new selection of modern "Accounting Headlines" which provide current examples of organisations and individuals putting accounting theory into practice in both local and global settings. Financial Accounting Theory covers additional topics such as critical perspectives, public sector accounting and fair value. Work flows and processes are presented using enhanced visual charts to help demonstrate how accounting works in practice. Deegan presents the concepts in a clear and straightforward style, while challenging students to think critically about the range of accounting theories. Financial Accounting Theory provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.
show more

Product details

  • Paperback | 640 pages
  • 83 x 102 x 9mm | 1,280g
  • McGraw-Hill Education / Australia
  • Australia
  • English
  • Revised
  • 4th edition
  • 0071013148
  • 9780071013147
  • 82,790

Table of contents

Chapter 1: Introduction to financial accounting theory

Chapter 2: The financial reporting environment

Chapter 3: The regulation of financial accounting

Chapter 4: International accounting

Chapter 5: Measurement issues: accounting for the effects of changing prices and markets

Chapter 6: Normative theories of accounting: the case of conceptual framework projects

Chapter 7: Positive Accounting Theory

Chapter 8: Unregulated corporate reporting decisions: considerations of systems-oriented theories

Chapter 9: Extended corporate accountability: the incorporation of social and environmental factors within external reporting

Chapter 10:Reactions of capital markets to financial reporting

Chapter 11: Reactions of individuals to financial reporting: an examination of behavioural research in accounting

Chapter 12: Critical perspectives of accounting
show more

About Craig Deegan

Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA, is Professor of Accounting at RMIT University in Melbourne. Prior to this appointment, and between 1996 and 2001, he was Professor of Accounting and Faculty Director of Research and Research Higher Degrees at the University of Southern Queensland. He has taught at Australian universities for two decades in both undergraduate and postgraduate courses, and has presented lecturers internationally, including in New Zealand, the United States, France, England, Wales, Scotland, Malaysia, Singapore, South Africa, South Korea and China.

Prior to his time in the university sector, Craig worked as a chartered accountant in practice. He is an active researcher with numerous publications in Australian and international professional and academic journals (any NZ ones, and he regularly provides consulting services to corporations, government, and industry bodies. Craig's main research interests are in the area of social and environmental accountability and reporting, and between 1997 and 2003 he was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia. He has been the recipient of various teaching and research awards, including teaching prizes sponsored by KPMG, and the Institute of Chartered Accountants in Australia. In July 1998 he was the recipient of the Peter Brownell Manuscript Award, an annual research award presented by the Accounting Association of Australia and New Zealand (now known as the Accounting and Finance Association of Australia and New Zealand). In 1998 he was also awarded the University of Southern Queensland Individual Award for Research Excellence.

Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, which is widely used throughout Australia as well as a number of other countries such as the UK, US, The Netherlands and South Korea.
show more