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

About the Author

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. Craigs 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.