CONTENIDO : Preface. -- The history and development of accounting. -- The nature and uses of accounting. -- The traditional approaches to the formulation of an accounting theory. -- The regulatory approach to the formulation of an accounting theory. -- A conceptual framework for financial accounting and reporting. -- The structure of accounting theory. -- Fairness, disclosure and future trends in accounting. -- Research perspectives in accounting. -- Accounting: A multiple paradigm science. -- The events and behavioral approaches. -- The predictive and positive approaches. -- Current-Value accounting. -General price-level accounting. -- Alternative asset-valuation and income-determination models. -- The context of the contemporary accounting profession. -- International accounting. -- Index.