Accounting Theory

'[This book] brings accounting theory into the twenty-first century. It identifies both the qualitative and quantitative aspects that influence accounting practice, [and] acknowledges that accounting is more than recording numbers. Today, most accountants must be able to express themselves, both linguistically and empirically, and therefore need to have a better understanding of the theoretical underpinnings of their role, and that involves more than borrowing from scientific and economic thought.' Dr Colleen Puttee-Associate Head of School, Research, University lacetype>ofWestern Sydney lacename> lace>