"Our goal in writing this text is to teach students managerial accounting concepts that will improve their ability to make sound business decisions. All chapters are written in a narrative style with content focused on decision-making scenarios. This makes the text easy to read and interesting...

"Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the fourteenth edition represents over forty years in its evolution. At its inception, much of what was then considered theory was, in reality, rote memorization of rules....

This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and the outcome of using such methods or techniques, depends...

This paper reviews the positive accounting theory. The article also discusses development in accounting theory and research. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive accounting theory seeks to understand why...

Key debates in administrative law often play out within the contours of “accountability” to such an extent that accountability has been described as administrative law's “central obsession” (Metzger 2015, 130). The salience of accountability is particularly high in comparative...