This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.

Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm.

Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.

This course shows students how to analyze, design and implement accounting information systems - for marketing, production, finance and personnel - that satisfy the transaction processing, reporting and decision-making requirements of management.

Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.