The review aims to evaluate the contributions of Wolk, Francis, and Tearney to accounting theory through their book.
Evaluated key concepts in accounting theory as discussed in the book.
Analyzed the integration of institutional perspectives in financial reporting.
The book provides a comprehensive framework for understanding accounting principles.
It emphasizes the relationship between conceptual foundations and institutional practices.
Abstract
Abstract Reviews the book "Accounting Theory: A Conceptual and Institutional Approach," 2nd ed., by Harry I. Wolk, Jere R. Francis and Michael G. Tearney