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雷达卡
此书好像有很多人问到，就给大家介绍一下吧。英文已经出到第四版，国内有陈汉文翻译的版本，也可以看，看也可以。
关键不是语言版本，而是弄清楚到底在讲什么。
可以考虑与positive accounting theory 结合起来看。
其附录中的参考文献部分值得好好研究，很多文章需要精读！
似乎没有听说此书还有答案流传在国内，很多课后问题需要的是思考是讨论，好像不一定都有标准答案吧？（个人观点）
Financial Accounting Theory by William R. Scott
(Book Reviews).
By Wright, Michael E.
Publication: Issues in Accounting Education
Date: Thursday, May 1 2003
Subject: Book reviews
This book departs from what some consider the "standard" accounting theory text. Many accounting theory texts are simply a collection of previously published academic and practitioner articles with little or no prose to unify the collection. The Scott text is written completely in the author's prose. Furthermore, most "standard" readings books find overlap among the selected readings, thus rendering it difficult to distinguish among the books. Scott's text is easily distinguished from such readings books.
Scott incorporates an information economics perspective as the theoretical underpinning to examine accounting theory, embracing rational investor decision making and the efficient market hypothesis as cornerstones for accounting decision making. Accounting academics agreeing with these basic premises should appreciate this approach. Those academics who disagree with these two basic premises and who favor an alternative and more radical view of accounting decision making will likely not want to adopt this book.
Another central theme in the text is that the role of financial accounting is to both motivate managers and aid investor decision making. Accounting students should understand the fundamental contradiction between financial accounting's stewardship and decision-making functions, and that the optimal accounting system for stewardship must differ from the optimal accounting system for decision making.
Throughout the book, Scott carefully summarizes critical academic research to help students grasp its relevance for accounting theory and practice, partly by illustrating many theoretical concepts with applications to both Canadian and
In my own experience with using this textbook, students have some anxiety with the material on Bayes' Theorem, the calculation of a stock's beta, Ohlson's clean surplus theory, and game theory. Instructors may wish to either spend extra time with this material in the classroom or exclude some of it from their course. Students also seem to have some difficulty understanding the relevance of Chapter Two, "Accounting under Ideal Conditions," as it is presented. This chapter illustrates what would be the nature of financial accounting statements if future firm cash flows and interest rates were known with certainty. This is an important chapter in the book because it introduces students to concepts that will recur in later chapters.
Students have trouble understanding why they should examine a present value form of accounting that does not exist in reality and its existence would result in no role for net income. The Instructor's Manual suggests that students be encouraged to criticize the assumptions of ideal conditions and then suggests that instructors use the Reserve Recognition Accounting section of the text to motivate present value accounting. However, this approach does not incorporate a discussion of income measurement under different measures of capital maintenance. Instructors wishing to cover concepts of capital maintenance will need to add their own materials.
In summary, Scott has produced an outstanding text that 1 highly recommend for undergraduate accounting theory courses.
http://www.allbusiness.com/professional-scientific/accounting-tax/565089-1.html
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