Accounting Theory Essays and Research Papers

Instructions for Accounting Theory College Essay Examples

Title: Accounting Theory Assignment questions Define discuss meaning term measurement Define explain types measurement Which types measurement describes measurement accounting Provide examples support answer

  • Total Pages: 4
  • Words: 1322
  • References:5
  • Citation Style: APA
  • Document Type: Essay
Essay Instructions: Accounting Theory
Assignment questions
Define and discuss the meaning of the term ?measurement?.
Define and explain the three types of measurement. Which of these types of measurement best describes ?measurement? in accounting? Provide examples to support your answer.
How many different accounting measures can you identify from the financial statements of your chosen company? Provide a table that shows each of the items being measured grouped into each measurement basis. For example, which items are measured at historic cost, fair value etc. Be sure to define and discuss each of the measurement bases.
Based on the data you have collected from your company?s annual report, draw a conclusion about the extent to which contemporary accounting practices can be considered to be ?measurement?.
What are the views of academics and practitioners on the application of ?fair value? measurement in contemporary financial statements? Identify at least five published articles (academic and/or practitioner focused) that have been published since 2000 and are not included in the materials for this unit to answer this question.
Based on your analysis of the literature and of the financial statements for your company, draw a conclusion about the use of fair value in financial statements. Justify your conclusion.

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Works Cited

Barth, M.E. (2006). Including estimates of the future in today's financial statements. BIS Working Paper No. 28. Available at SSRN:

Cairns, D. (2006). The use of fair value in IFRS. Accounting in Europe 3, 5-22. Available at:

Conjecture Corporation. (2011). What is an accounting measurement? Retrieved August 30, 2011 from:

Deloitte IAS Plus. (2011). Summaries of International Financial Reporting Standards. Deloitte Global Services Limited. Retrieved August 30, 2011 from:

Jeffrey, G. (2008). Mark market debate down as a draw. The Bottom Line, p.27. Retrieved August 30, 2011 from:

Magnan, M. (2009). Fair value accounting and the financial crisis: Messenger or Contributor? Cirano. Retrieved August 30, 2011 from:

Marriott 2010 Annual Report. (2011). Notes to Financial Statements. Retrieved August 30, 2011 from:

Whittington, G. (2008). Fair value and the IASB/FASB Conceptual Framework Project: An alternate view. ABACUS 44(2), 139-168. doi: 10.1111/j.1467-6281.2008.00255.x

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Title: Accounting Theory

  • Total Pages: 11
  • Words: 3495
  • Works Cited:30
  • Citation Style: Harvard
  • Document Type: Research Paper
Essay Instructions: Discuss, in essay format, the following quotes in terms of accounting theory development and its relationship with economics:
? ?Positive Accounting Theory was embedded in a neo-liberal ideology and the unshakeable belief in the power of the market to solve almost all of society?s problems.? (Gaffikin, 2008)
? ?Regulation is needed to move towards balancing some of these [social] inequalities and, in effect, to ensure the survival of capitalism.? (Tinkler, 1984)
? ?Resort to the types of normative speculation and presumptive methodologies as advocated by some accounting academics is an abrogation of the scientific commitment to understanding real accounting issues.? (Ryan, 1980)
? ?Alternative methods were sought ? methods which had underlying ontological and epistemological positions different from those of the positivist program that had dominated Western thinking for so long.? (Gaffikin, 2008).
? ?However, many of the systematic changes [in accounting] cannot be explained by regulation or the political process effect.? (Watts & Zimmerman, 1986)

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Works Cited:


Babones, S.J. (2009). Social inequality and public health. Bristol, UK, Policy Press.

Bratton, J., Denham, D., & Deutschmann, L.B. (2009). Capitalism and classical sociological theory. Toronto, University of Toronto Press.

Butler, T., & Watt, P. (2007). Understanding social inequality. Thousand Oaks, Calif, SAGE Publications.

Deegan, C. (2007). Financial accounting theory. Boston [u.a.], McGraw-Hill Irwin.

Davis, D., & Feng, W. (2009). Creating wealth and poverty in postsocialist China. Stanford, Calif, Stanford University Press

Deegan, C.M., & Unerman, J. (2006). Financial accounting theory. Berkshire, McGraw Hill Education.

Deegan, C.M. (2009). Financial accounting theory. North Ryde, N.S.W., McGraw-Hill.

Gaffikin, M.J.R. (2008). Accounting theory: research, regulation and accounting practice. Frenchs Forest, N.S.W., Pearson Education.

Ge, R. (2009). Two essays on positive accounting research.

Neckerman, K.M. (2004). Social inequality. New York, NY, Russell Sage.

Deegan, C.M. (2003). Financial accounting theory. Sydney, McGraw Hill Book Co.

Dorling, D. (2010). Injustice: why social inequality persists. Bristol, Policy Press.

Fisher, M. (2009). Capitalist realism: is there no alternative? Winchester, UK, Zero Books.

Friedman, M. (2002). Capitalism and freedom. Chicago, Ill. [u.a.], Univ. Of Chicago Press.

Jiambalvo, J. (2009). Managerial accounting. Hoboken, N.J., Wiley.

Kaletsky, A. (2010). Capitalism 4.0: the birth of a new economy. London, Bloomsbury.

Kaletsky, A. (2010). Capitalism 4.0 the birth of a new economy in the aftermath of crisis. New York, PublicAffairs.

Klein, N. (2007). The shock doctrine: the rise of disaster capitalism. Toronto, A.A. Knopf Canada.

Hodgson, A. (2013). Accounting theory: solutions manual. Brisbane, John Wiley & Sons [n.d.].

Nikolai, L.A., Bazley, J.D., & Jones, J.P. (2010). Intermediate accounting. Australia, South-Western/Cengage Learning.

Pontusson, J. (2005). Inequality and prosperity: social Europe vs. liberal America. Ithaca, NY [u.a.], Cornell Univ. Press.

Pham-gia, K. (2009). Balanced scorecard - Solving all problems of traditional accounting systems? Mu-nchen, GRIN Verlag GmbH.

Richards, J.W. (2009). Money, greed, and God why capitalism is the solution and not the problem. New York, New York, Harper Collins.{FBAA67F3-281C-4175-B653-58AE68C15458}&Format=410.

Saudagaran, S.M. (2009). International accounting: a user perspective. Chicago, IL, CCH.

Scott, W.R. (2009). Financial accounting theory. Toronto, Ont, Pearson Prentice Hall.

Scott, W.R. (2012). Financial accounting theory. Toronto, Pearson Canada.

Svendsen, G.T., & Svendsen, G.L.H. (2009). Handbook of social capital the troika of sociology, political science and economics. Cheltenham, UK, Edward Elgar.

Watts, R.L., & Zimmerman, J.L. (1986). Positive accounting theory. London, Prentice Hall International.

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Title: Normative versus Positive Accounting Theory

  • Total Pages: 12
  • Words: 3248
  • Bibliography:6
  • Citation Style: APA
  • Document Type: Essay
Essay Instructions: This is to be a Research Paper titled Normative versus Positive Accounting Theory.

1. This paper is to logically and critically analyse and synthesize all aspects of Normative versus Positive Accounting Theory.

2. The paper must include the following core components concerning the theory topic:

a. Historical development of theory.
b. Current GAAP.
c. Suggested changes or problem areas revealed in the
debate area.
d. Analyze a & b above in relation to the Conceptual
e. Suggest appropriate courses of action.

3. Please include an outline.

4. References:

1. Peer Reviewed Accounting and Business Journals.
2. References to FASB, IASB, SEC, or AICPA web sites may
be used.

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Deloitte. (2007). IFRSs and U.S. GAAP. March 2007.

Fleming, R., Graci, S. & Thompson, J. (2000). Dawning of the Age of Quantitative/Empirical Methods in Accounting Research. The Accounting

Historians Journal. (June 2000).

Gaffikin, M. (2007). Regulation as Accounting Theory. Retrieved July 20, 2007, at

Mattessich, R. (1995). Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline. Westport, CT: Quorum Books.

Milne, M. (2001). Positive Accounting Theory, Political Costs and social

Disclosure Analyses: A Critical Outlook. University of Otago, New Zealand

Working Paper.

Mitchell, J. (2005). A Change Fifty Years in the Making. Retrieved July 20, 2007, at

Thomas, G. & Smith, a. (1997). Positive Theory and Actuarial Practice. Internet Source.

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Title: Positive accounting theory and various other relevant theories of financial accounting

  • Total Pages: 10
  • Words: 3205
  • Sources:10
  • Citation Style: Harvard
  • Document Type: Research Paper
Essay Instructions: I will forward all the assignment information I received including the Question document as well as the Research Writing Essay document they have given us. The book we use for the course is:
Australian Financial Accounting
Craig Deegan
Found here:




Assignment Task:
An entity’s financial accounting policies are selected and applied on the basis of either ex ante ‘efficiency’ or ex post ‘opportunistic’ arguments set out in positive accounting theory and various other relevant theories of financial accounting.

You are required to:

• describe and discuss these two contrasting arguments, regarding policy selection and application, in the context of positive accounting theory and the other relevant theories.
• place your description and discussion in the context of policy selection and application for both the accounting for intangible assets and the accounting for financial instruments.

Additional Information:
You will need to do some personal research in order to complete this assignment.

You are required to, and must, read and incorporate academic journal articles and other relevant materials.

The assignment may be completed as either an INDIVIDUAL assignment, or as a GROUP of TWO assignment. The length of the INDIVIDUAL assignment is 3,000 words. The length of the GROUP assignment is 4,500 words.

There are faxes for this order.

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Excerpt From Essay:


Artz, K.W., & Norman, P.M., (2002). Buyer-supplier contracting: Contract choice and the ex-post negotiation costs. The Journal of Managerial Issues, Vol. 14, No. 4, pp. 399-411.

Carroll, D.A., & Marlowe, J., (2009). Is there a 'GAAP gap'? A political economic model of municipal accounting policy. Journal of Public Budgeting, Accounting & Financial Management, Vol. 21, No. 4, pp. 501-507.

Cluskey, G.R., Jr., Ehlen, C.R., & Rivers, R., (2007). Accounting theory: Missing in action? Management Accounting Quarterly, Vol. 8, No. 2, pp. 24-27.

Gaffikin, M., (2007). Accounting research and theory: The age of neo-empiricism. Australasian Accounting Business & Finance Journal, Vol. 1, No. 1, pp. 1-13.

Gomes, D., (2008). The interplay of conceptions of accounting and schools of thought in accounting history. Accounting History, Vol. 13, No. 4, pp. 479-491.

Kachelmaier, S.J., & King, R.R., (2002). Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons, Vol. 16, No. 3, pp. 219-228.

Mukherji, A., Desai, A.B., & Wright, P., (2008). A contingent relationship between risk and return: Toward a behavioral model of decision making. Journal of Behavioral & Applied Management, Vol. 9, No. 3, pp. 240-249.

Prescott, E.C., (2006). The transformation of economic policy and research. American Economist, Vol. 50, No. 1, pp. 3-26.

Stout, L.A., (2002). Do anti-takeover defenses decrease shareholder wealth? The ex-post/ex ante valuation problem. Stanford Law Review, Vol. 55, No. 3, pp. 859- 869.

Swidler, S., (2007). Incorporating risk into the budget decision making process: An option theoretic approach. Journal of Public Budgeting, Accounting & Financial Management, Vol. 19, No. 4, pp. 450-456.

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