What’s the Point of International Relations casts a critical eye on what it is that we think we are doing when we study and teach international relations (IR). It brings together many of IR’s leading thinkers to challenge conventional understandings of the discipline’s origins, history, and composition. It sees IR as a discipline that has much to learn from others, which has not yet lived…
A general frame of reference is used to evaluate the many areas of financial accounting theory and practice. It includes a number of theories that are not necessarily consistent with each other and that may lead to different conclusions. Evaluations are made at three basic levels: the structural level, the semantic interpretation level, and the pragmatic level. Emphasis is placed on the inducti…
One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine. Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounti…