Part A: Theory and research: Nature of theory ; Nature of research ; Emergence of accounting and accounting theory -- Part B: Prescriptive theories of accounting: General prescriptive theory period ; General prescriptive theories of accounting -- Part C: The framework of contemporary accounting: Conceptual framework: Scope, reporting entity and the objective of financial reporting ; Conceptual framework: The fundamentals of general purpose financial reporting ; Conceptual framework: Recognition and measurement of the elements of financial statements ; Institutional arrangements for setting accounting standards in Australia ; Statement of financial position ; Statement of financial performance ; Statement of cash flows ; Ethics in accounting -- Part D: Contemporary accounting theory and research: Capital markets-based research in accounting ; Financial reporting choices: Positive accounting theory ; Theories of voluntary disclosure ; Behavioural research in accounting

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