"Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the thirteenth 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....

"Amendments to IFRS No. 9 with respect to classification, measurement and impairment of financial instruments. In addition, current events have focused public attention on the key role of accounting in providing information useful to decision makers. The CPA exam, too, is redirecting its focus...

Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior...

How can China achieve phenomenal economic growth despite what is considered as "weak" institutions in market-based economies? Xu (2011) provides a framework to understand this puzzle. Specifically, he suggests that China’s institutional framework of Regionally Decentralized Authoritarian...

Notes on editors -- Notes on contributors -- Acknowledgements -- Introduction -- Researching everyday accounting practice : epistemological debate / Mark A. Covaleski, Kathryn Haynes, Zahirul Hoque and Lee D. Parker -- Worldviews and paradigms -- Social constructionist research in accounting : a...

Cover -- Half Title -- Title Page -- Copyright Page -- Dedication -- Table of Contents -- List of figures -- List of tables -- Notes on editors -- Notes on contributors -- Acknowledgements -- Part I Introduction -- 1 Researching everyday accounting practice: epistemological debate -- Part II...

Acknowledgments -- List of tables and figures -- List of abbreviations -- The invisible hand -- Marx's theory of value and accounting -- Accounting and the production of capital -- An accounting critique of marxist economics -- Marx's accounting solution to the "transformation problem" -- Fixed...

The term to estimate is difficult given by definition encompassing both general cases and the specific, since its use occurs in many situations and different times. Estimation in general, but also in economic, implies a subjective aspect of making this action, so that can be a mis-judgment. In...