Davey H.  (Ed) (2015).Current Issues in Accounting, South Melbourne: Cengage Learning.

Please note that some books have been placed on Desk Copy at the Central Library at the Hamilton Campus. A number of these books are relevant to both the weekly topics and to the essay topics.

AGENCY AND STAKEHOLDER THEORY

Kaler, J.(2003). Differentiating stakeholder theories.Journal of Business Ethics, 46(1), 71-83. 10.1023/a:1024794710899Kaler, J.(2006). Evaluating stakeholder theory. Journal of Business Ethics, 69(3), 249-268. 10.1007/s10551-006-9089-2

Donaldson, T., & Preston, L. E. (1995).The stakeholder theory of the corporation: Concepts, evidence, and implications. The Academy of Management Review, 20(1), 65-91.

Recommended

Hill, C. W. L., & Jones, T. M. (1992). Stakeholder-agency theory. Journal of Management Studies, 29(2), 131-154.

Emerson Wagner Mainardes, Helena Alves, Mario Raposo, (2011) "Stakeholder theory: issues to resolve", Management Decision, 49(2), pp.226 - 252

DEVELOPMENT IN ACCOUNTING

Goldberg, L.(1971). The Development of Accounting. In C. Gibson & G. Meredith & R. Peterson (Eds.), Accounting Concepts (pp. 4-37).

Littleton, A.(1968). The antecedents of double entry bookkeeping. In M. Charfields (Ed.), Contemporary Studies in the Evolution of Accounting Thought (pp. 21-29). Belmont: Dickenson.

Recommended:

Gleeson-White, Jane. (2011) Double entry: How the merchants of Venice shaped the modern world – and how their invention could make or break the planet.
University Library record or Kindle version from Amazon.com

Carmona, S. & Ezzamel, M.(2007) Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt. Accounting, Auditing and Accountability Journal, 20(2) 177-209

ACCOUNTING THEORY DEVELOPMENT

Chua, W.(1986). Radical developments in accounting thought. The Accounting Review, October, 601-632.

Watts, R. L., & Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, January, 112-134.

Wells, M.(1976). A Revolution in Accounting Thought? The Accounting Review, July, 471-482

Recommended:

Baker, C. R., & Bettner, M. S.(1997). Interpretive and critical research in accounting: a commentary on its absence from mainstream accounting research. Critical Perspectives on Accounting, 8, 292-310.

Hines, R.(1988). Popper's methodology of Falsificationism and accounting research. The Accounting Review, 63(4), 657-662.

CONCEPTUAL FRAMEWORKS DEVELOPMENTS AND CRITICISMS

External Reporting Board. (2012). Website. Retrieved from http://www.xrb.govt.nz/Site/Home/default.aspx

George J Benston, Michael Bromwich, Alfred Wagenhofer. (2006). Principles- Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy. Abacus, 42(2), 165.

Jennifer Francis, Katherine Schipper. (1999). Have financial statements lost their relevance? Journal of Accounting Research, 37(2), 319-352.

Recommended:

Christopher W Nobes. (2005). Rules-Based Standards and the Lack of Principles in Accounting. Accounting Horizons, 19(1), 25-34.

Hlaciuc, E., Mihalciuc, C. C., Cibotariu, I. S., & Apetri, A. N. (2009). Some issues about the transition from U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). Annales Universitatis Apulensis: Series Oeconomica, 11(1), 275–289.

Benston, G. J., Carmichael, D. R., Demski, J. S., Dharan, B. G., Jamal, K., Laux, R., & Vrana, G.(2007). The FASB’s conceptual framework for financial reporting: A critical analysis. Accounting Horizons, 21(2), 229–238.

NATURE OF ASSETS

Hooper, K., Kearins, K., & Green, R. (2005). Knowing “the price of everything and the value of nothing”: accounting for heritage assets. Accounting, Auditing & Accountability Journal, 18(3), 410-433. 10.1108/09513570510600765

Seetharaman, A., Balachandran, M., & Saravanan, A. S. (2004). Accounting treatment of goodwill: yesterday, today and tomorrow: problems and prospects in the international perspective. Journal of Intellectual Capital, 5(1), 131-152

Recommended:

Cascini, K. T., & DelFavero, A.(2011). An evaluation of the implementation of fair value accounting: Impact on financial reporting. Journal of Business & Economics Research, 9(1), 1–16.

INTERNATIONAL

Hall, T. (2002). NZ telco in accounts inquiry. FT.com, N.A-N/A

Kamnikar, J. A. C. P. A., Kamnikar, E. G. C. P. A., & Burrowes, A.(2012). One size does not fit all. Journal of Accountancy, 213(1), 46-49,10,12.

Warren, K.(2005). Converting to international accounting standards. Chartered Accountants Journal, 84(6), 18-21

Tweedie, David.The Way Forward: International Accounting Standards [online]. Australian Chief Executive: Official Journal of the Committee for Economic Development of Australia, May 2006: 28-31.

ACCOUNTING PROFESSION, ETHICS AND CREATIVE ACCOUNTING

Sivakumar, V.(2003). The accounting profession's code of ethics: Is it a code of ethics or a code of quality assurance?. Critical Perspectives on Accounting, 14(4), 483-503. 10.1016/s1045-2354(02)00138-7

Scholtens, B & Dam, L.(2007) Cultural values and international differences in business ethics. Journal of Business Ethics, 75: 273-284.

ENVIRONMENTAL

Hooks, J., & van Staden, C. J.(2011). Evaluating environmental disclosures: The relationship between quality and extent measures. The British Accounting Review, 43(3), 200-213. 10.1016/j.bar.2011.06.005Milne, M. J., & Grubnic, S.(2011). Climate change accounting research: keeping it interesting and different. Accounting, Auditing & Accountability Journal, 24(8), 948-977. 10.1108/09513571111184715

Woods, M. (2003). The global reporting initiative. The CPA Journal, 73(6), 60-65

YOUTUBE VIDEO LINKSThe structure of scientific revolutions (Pt 1, 2 & 3)

• http://www.youtube.com/watch?v=T5m9x-Sjugo
• http://www.youtube.com/watch?v=HYm58BTrHcQ
• http://www.youtube.com/watch?v=EjWkQoBZEGY

Introduction to Epistemology

• http://www.youtube.com/watch?v=X3IcbRNQR4c