Summary

Essays on Accounting Theory in Honour of Joel S. Demski is a collection of previously unpublished essays on accounting theory. The contributors are students, collaborators, colleagues and friends of Professor Joel S. Demski. Most of the contributors share Professor Demski's view of accounting as the production and consumption of a very special and powerful economic good called information. Like Professor Demski, they also prefer an economic analytic approach to accounting theory. However, some contributors have chosen other perspectives on the field of accounting.

The book also contains an extensive review of Professor Demski's own contributions, to the theory of accounting over the past four decades, written by Jerry Feltham, professor emeritus at the University of British Columbia. The integration of Accounting and the Economics of information worked out by Joel Demski and those he inspired has revolutionized accounting thought.