Accounting Theory

Pert. Ke- Topik Referensi
1. Pembahasan Silabi Silabi
2. Accounting Theory and Research B.3,H&B.1,W&Z.1
3. The Structure of Accounting Theory B.6
4. Conceptual Framework 1 ASOBAT
5. Conceptual Framework 2 APBS 4, SFAC, G.13
6. Empirical Research in Accounting Abdel-Khalik, M&P4
7. Decision Usefulness & Efficient Securities Market S.3-4

9. The Information & Measurement Perspective S.5-6
10. Economic Consequences & Positive Accounting Theory S.7-8
11. Executive Compensation & Earning Management S.10-11
12. Standard Setting S.12,13, M&P.7, G.12
13. Culture and Accounting & Social Accounting M&P.18-19, G.19



Referensi:
1. Abdel-Khalik, A. Rashad dan Bipin B.Anjikya, 1979. Empirical Research in Accounting: A Methodological Viewpoint, AAA – Accounting Education Series Volume No.4

2. American Accounting Association, 1977. A Statement of Basic Accounting Theory (ASOBAT).

3. Belkaoui, Ahmed Riahi. 2000. Accounting Theory, Business Press

4. FASB, 1991. Original Pronouncement Accounting Standards, Volume II 1991/92, Irwin. (B)

5. Godfrey, Jayne et al. 2006. Accounting Theory, Sixth Edition, Wiley. (G)

6. Hendriksen, Eldon S dan Michael Van Breda. 1992. Accounting Theory, Irwin. (HB)

7. Mathews, M.R. and M.H.B Perera. 1996. Accounting Theory & Development, Third Edition, Nelson. (M&P)

8. Scott, William R. 2003. Financial Accounting Theory, Third Edition, Prentice Hall International. (S)

9. Watt, Ross L. Dan Jerold L. Zimmerman, 1986. Positive Accounting Theory, Prentice Hall International. W&Z).