Positive Accounting Theory

by Jerold Zimmerman

Designed for the senior/grad level course in accounting theory or advanced topics courses.

400 pages, Paperback

First published September 1, 1985

Reviews

[Rebecca · Rating 4 out of 5]

It is very grudgingly that I give this book four stars--mainly because I ended up with less than a week to read and summarize all of it. (And you get really tired of a book reading 75-100 pages a day of accounting theory.) But truly, if you want to know about the development of modern accounting theory, this is the book. It's very readable for a book on theory and takes you through the step-by-step development of descriptive aka "positive" accounting theory.

Very briefly, prior to the development of positive accounting theory, all accounting theory was prescriptive; which meant it dictated how accounting should be used and understood. Descriptive or "positive" accounting theory attempts to describe the use of accounting in financial statements by managers, regulators, and shareholders as it actually is. It really was quite revolutionary in the accounting academic world.

Ok, hopefully you haven't fallen asleep reading this review and maybe someone will be encouraged by it. Trust me, this book wasn't near as scary as I thought it would be. I definitely learned something and am glad I read it for my degree.

[Wesley Gonçalves]

Study

[سامح سلامه]

جميل جدا وكنت بدور علية من زمان

[Nhật Thảo · Rating 4 out of 5]

i love this book.

[Ira]

oo

[Anto Demak]

add my knowledge....