From blog to Accounting Theory

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John Wiley, the academic publisher, has just issued the seventh edition of a book entitled ‘Accounting Theory’.

Page 27 is a case study. It’s this blog, by me.

You might like to answer the questions the authors raise:

  1. Murphy comments on the different theories of accounting under IFRS and UK GAAP. What are the differences and why is IFRS deemed inappropriate for local authorities?
  2. based upon the arguments by Murphy should we have different accounting systems? For local authorities? For different countries?
  3. What approach is Murphy using when he addresses the question of accounting for local authorities?
  4. Why do you think IFRS has been adopted for local authorities? Is it scientific or unscientific?

From blog to accounting theory.

Critics please note.

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