Accounting
Theory and Practice
Accounting Theory and
Practice is a comprehensive and wide-ranging textbook on the theory and practice of modern
financial and management accounting. It provides a theoretical framework for the
understanding of accounting, and an appreciation of the purpose of various accounting
practices.
Changes to the 7th edition
include the following:
• Updated material on
financial accounting standards and their effect on accounting procedures
• Information on the
Combined Code on Corporate Governance and its efforts at improving company reporting
• Discussion of major
changes in company taxation in recent years
• An updated account of
developments in social accounting
• Inclusion of more
scene-setting vignettes at the beginning of each chapter
Accounting Theory and
Practice is an essential text for first year and second year undergraduate degree courses
in accounting, first year MBA courses, professional accountancy examinations and
practising accountants who want a broader view of the accounting process.
The authors
Michel W E Glautier, BA
(Commerce) is a qualified chartered secretary and has a doctorate in management sciences.
He is a former Professor of Accounting at the Ecole Superieure des Sciences Economiques et
Commerciales (ESSEC) in Paris.
Brian Underdown, BA, MA, ACMA
was Professor in Accounting and Financial Management in the Sheffield University
Management School.
715 pages