Accounting Theory

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deconstruction methodology
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Double Entry
Double Entry Bookkeeping
Entrepreneur Risk
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eternal
Eternal Law
ethical frameworks in accountancy
ethics
Face To Face
Follow
function
Functional Fitness
Future Firm Values
Held
hermeneutic analysis
higher education policy
Honesty
law
Management Science
Management Science Models
Mankind
Maurice Moonitz
Men Of The Cloth
objective
Physical Anchoring
professional
professional ethics
rational choice critique
Richard Mattessich
Strong
Subjective Probability
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Tony Tinker
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Product details

  • ISBN 9780415309882
  • Weight: 294g
  • Dimensions: 138 x 216mm
  • Publication Date: 10 Jun 2004
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.

Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and provide profound insights into the importance of a profession's ethical presuppositions. The book then presents essays, which provide a critical examination of the relevance of hermeneutics and deconstruction to an understanding of accounting practice and an analysis of the academic 'game' particularly with respect to Professor Devine's experiences in the Florida university system. The final essay in the volume is devoted to a critique of rational choice theory applications in accounting.

Revisiting and building upon themes developed in earlier work, this collection of essays will be essential reading for accounting historians, accounting theoreticians and all those interested in the work of Carl Thomas Devine.

Harvey Hendrickson, Paul Williams