Financial Accounting Theory(8th Edition)

Authors:

William R. Scott, Patricia O'Brien

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ISBN: 013416668X, 978-0134166681

Book publisher: Pearson

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Book Price $69.99 : William R. Scott and Patricia O'Brien's 'Financial Accounting Theory, 8th Edition' is an in-depth exploration of the theoretical grounds that shape financial accounting standards and practices. This book delves into the intricate methodologies and conceptual frameworks like Positive Accounting Theory, Agency Theory, and the Efficient Market Hypothesis that underpin financial reporting. Each chapter elaborates on the implications of these theories in real-world accounting and policy settings, providing a comprehensive solution manual to complex accounting theory questions. As the authors trace the evolution of these theories, they also offer an answer key to understanding broader economic influences on accounting practices, making it essential reading for those studying or working in accounting and finance. The book's table of content is meticulously organized, ensuring readers can readily find detailed coverage on crucial topics such as valuation, disclosure, and the ethics of financial reporting. 'Financial Accounting Theory' is highly acclaimed in academic and professional circles for its rigorous analytical approach and application of theoretical perspectives to practical accounting issues. Its well-structured format aids educators and students alike, making it a staple resource in the academic community. Ideal for budget-conscious students, the book includes references to cheap yet comprehensive study aids.

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Customer Reviews

Trusted feedback from verified buyers

Chase Newman

4.0

Reviewed In Louisiana

• January 14, 2026

Needed this for my Bachelor of Science in Accounting studies and glad it got here kinda quick. Book feels solid and clean but I haven’t cracked open more than a few pages yet. So far it looks like a decent help for the course and free too, which is always a bonus.

Brooke Reid

3.0

Reviewed In Ontario

• January 6, 2026

So I picked up this book for my course ACCT 3020: Advanced Financial Accounting Theory — and got it free, which was a plus, obviously. The cover and pages came in pretty good shape, which I didn’t expect since the shipping was a bit sluggish and took like a week or so to reach me in Canada. Haven’t gotten too far but yeah, the book’s kinda heavy on the jargon and feels like you need a few reads to make some parts click. It’s alright for now, but I’m not sure I’d call it the easiest read out there. Expected it to be more straightforward but it’s decent so far.

Allison Barker

2.0

Reviewed In Florida

• November 21, 2025

Eager to dive into this book, but the package was dropped off right on the public sidewalk, no attempt to secure it. Ended up with bent corners and crumpled edges—definitely not how I expected it to arrive. Haven't gone through much of the content yet, but this mishap already threw off my study groove.

Clare Sutton

5.0

Reviewed In Noord-Holland

• November 20, 2025

For my Master of Science in Financial Management studies, this free textbook has been a handy pick. I browsed through the initial chapters and appreciate the well-organized layout and clarity so far. Delivery was speedy, and the packaging kept it pristine. Looking forward to diving deeper!

Owen Hayes

3.0

Reviewed In United States

• November 7, 2025

I received this book for free, which was a nice bonus. The material is comprehensive but occasionally a bit tough to get through. It arrived quickly and in great condition. Overall, it serves as a helpful resource, though it could be easier to follow in parts.

Joel Barber

3.0

Reviewed In United States

• October 29, 2025

I got this book for free, which was great, and it arrived quickly. The content is quite detailed and sometimes feels a little overwhelming, but it definitely adds value for those wanting a deeper dive into accounting theory. A decent pick for a specialized topic.

Scarlett Barber

4.0

Reviewed In Texas

• August 23, 2025

Needed this for my Southern Methodist University class and got it free, which is awesome. The book looks clean and actually helps me understand some tricky topics. Haven’t gone through a ton yet but the parts I read so far make sense and it’s not too hard to get through. Pretty happy with it!

Danielle Hughes

3.0

Reviewed In Texas

• August 21, 2025

It's pretty cool to get this book for free and it's in great shape since it didn’t take too long to come. Ordered this for my Bachelor of Business Administration in Accounting classes and it seems solid enough so far, even if I haven't read it all yet. The pages feel good and clean, which makes me want to crack it open but keeping up with homework got me busy. I'll say it’s decent overall but the real test will be how much it helps during the semester.

Nora Randall

4.0

Reviewed In T\'ai-pei

• June 24, 2025

Was looking for a free textbook that could cover complicated accounting ideas without making me want to nap, and decided to give this one a go during my course. Chapter 6 on ‘Accounting Standards and Regulation’ totally caught my attention. Before that, I was super confused about why different companies seemed to report similar things so differently, and this chapter really laid out how rules shape the whole scene. The breakdown on international vs local standards gave me that "so that's why!" feeling and honestly cleared a lot for me. What I liked is how it mixed real examples from firms, which made these heavy-duty topics feel less like bedtime reading and more relevant. One thing though, some parts got wordy, and I found myself re-reading a bit more than I liked because it wasn't always easy breezy to follow. Still, stuff like how these standards matter in real situations helped me a lot with discussions in our tutorial. Used some concepts when analyzing case studies recently and actually felt confident siding with one argument, which wouldn’t have happened without this chapter. The book’s free obviously a bonus cause studying’s expensive enough, and owning a physical copy to highlight is really handy. While it’s not perfectly smooth throughout, definitely good for folks who want to get why accounting rules can be complex but meaningful. Would say grab it if you’re into the how and why behind financial books on shareholder stuff or regulation topics. Pretty satisfied so far! (My Taiwanese side loves learning these layers.)

Joel Bishop

4.0

Reviewed In New York

• October 22, 2023

Felt pretty lucky to snag this book free for ACC 302: Advanced Financial Accounting Theory, honestly it’s been a decent help for the tougher parts. Took me a bit to get used to some jargon but helps unpack those sneaky accounting rules better than my notes. Came in decent shape even though it took around a week.

June Wallace

4.0

Reviewed In United States

• October 11, 2023

Financial Accounting Theory, 8th Edition is a well-rounded guide. It offers a good balance between theoretical concepts and actionable practices. Personally, I found it a bit dense at times but overall, it's filled with valuable insights. My order arrived on time and the packaging was secure. I’d suggest it for those who already have a basis in accounting but want to deepen their understanding.

Poppy Bowen

5.0

Reviewed In United States

• September 21, 2023

This book is truly an invaluable resource for anyone studying accounting. The depth of theory provided balances well with practical insights, making it a noteworthy addition to any accounting student’s library. I ordered it last month and thanks to my membership, received a great discount. It also arrived in pristine condition. Definitely a must-have for anyone diving into this field!

Hazel Cross

5.0

Reviewed In Louisiana

• August 27, 2023

Finally came for my Louisiana Crescent University course and it looks great — no bend or damage which makes me wanna pick it up more easily. Got this for free which is sick cause books can get pricey, haven’t really dug into the chapters yet but the pages feel solid.

Madison Holt

3.0

Reviewed In United States

• August 5, 2023

Got a discount thru my subscription.

Russell Owens

5.0

Reviewed In United States

• July 18, 2023

I bought 'Financial Accounting Theory, 8th Edition' to help me through my graduate studies, and it exceeded my expectations. The book offers clear explanations and engaging examples that really solidify the concepts. My copy arrived quickly, well-packaged, without a scratch. Having a membership gave me a decent discount which I always appreciate. I would recommend this to anyone serious about understanding accounting theory.

Elsie Crawford

4.0

Reviewed In Texas

• April 3, 2023

I was relieved this arrived in nice condition since i needed something for my Bachelor of Business Administration in Accounting studies. picked it up free which was cool because budgets are tight. the chapters i’ve worked through so far make some tricky accounting ideas a bit easier to grasp, even if the wording can get a little dense sometimes. having a physical book helps with taking notes and keeping track of stuff way better than my old laptop pdfs. overall it’s not overly complicated, so it’s definitely doing its job and i’m glad i have it on hand as homework gets busier next few weeks.

Owen Mills

5.0

Reviewed In District of Columbia

• February 8, 2023

So happy this showed up yesterday because it really needed to get here quick for my Bachelor of Commerce in Accounting studies. The book looks super clean, no damage or anything, which is cool since free textbooks don’t always come in great shape. I haven’t had the time to dig deep into the chapters yet but flipping through it feels pretty solid and looks like it’ll help me out a lot during the semester. Fast shipping and a good-as-new book? Can’t complain. Definitely a relief to have this sort of resource for free, since textbooks usually kill the budget!

Audrey Foster

5.0

Reviewed In Ontario

• October 2, 2022

Wasn't expecting the book so quickly and it showed up in perfect shape which made me happy. got it free for my Bachelor of Applied Business Administration studies and haven’t had much time to read it yet, but it seems pretty solid so far and good for what i need.

Elise Thornton

4.0

Reviewed In California

• October 2, 2022

This arrived pretty quickly and in good shape which was cool since its free, needed it at University of California Davis and it’s been useful already just reading some bits, like how the chapters explain certain ideas clearly but still isn't too boring. city mailing was alright too, good enough!

Financial Accounting Theory(8th Edition)

Authors:

William R. Scott, Patricia O'Brien

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Book details

ISBN: 013416668X, 978-0134166681

Book publisher: Pearson

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