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Financial Accounting Theory is written by Craig Deegan and published by McGraw-Hill Higher Education. It's available with International Standard Book Number or ISBN identification 0074716719 (ISBN 10) and 9780074716717 (ISBN 13).
This book has a balanced discussion and critical evlaution of different theories of accounting, including Positive Accounting Theory, Political Economy Theory, Stakeholder Theory and Legitimacy Theory, as well as various normative theories of accounting.