威廉姆·R.司可脱是加拿大滑铁卢大学著名的会计学教授,在现代会计理论方面有很深的造诣,他所撰写的《财务会计理论》一书在国际上有很大的影响。到2003年为止,该书共出三版,全书以信息经济学为框架,共分四部分。第一部分包括第1、2两章,第1章概括和阐述了全书整体框架,第2章描 William R. Scott is a well-known professor of accounting at the University of Waterloo, Canada, and has deep knowledge of modern accounting theory. His book The Theory of Financial Accounting has a great international influence. As of 2003, a total of three copies of the book, the book based on information economics as a framework, is divided into four parts. The first part includes the first and second chapters, the first chapter summarizes and elaborates the whole book framework, the second chapter