Table of Contents

PrefaceAcknowledgementsAbout the AuthorAcronyms Part I THE NEED FOR THEORY IN ACCOUNTING1. Understanding Theory Part II DEVELOPING THE BOUNDARIES OF ACCOUNTING THEORY2. Towards a Science of Accounting3. Accounting Research and Theory Part III REGULATION AND THEORY4. Regulation as Accounting Theory5. Regulation: Standardising Accounting Practice6. Accounting in the Global Environment Part IV EXTENDING THE BOUNDARIES OF THEORY7. The Critique of Accounting Theory8. The Ethical Dimension9. Corporate Social Responsibility and Environmental Accounting Part V THEORY AND THE FUTURE OF ACCOUNTING10. A Theory for Accounting GlossaryIndex

About the Author

Michael Gaffikin is currently Emeritus Professor of Accounting and Finance at the University of Wollongong . He previously was the Head of the Department of Accounting and Finance and later Associate Dean (Research) of the Faculty of Commerce both at the University of Wollongong. Michael's primary teaching interests have been accounting theory, history of accounting thought and research methods. Prior to joining academe he worked as a financial accountant in industry.