1. The history and development of accounting; 2. The nature and uses of accounting; 3. Traditional approaches to the formulation of an accounting theory; 4. The regulatory approach to the formulation of an accounting theory; 5. A conceptual framework for financial accounting and reporting; 6. The structure of accounting theory; 7. Fairness, disclosure and future trends in accounting; 8. Research perspectives in accounting; 9. Accounting: a multiple paradigm science; 10. The events and behavioural approach; 11. The predictive and positive approaches; 12. Current-value accounting; 13. Alternative asset-valuation and income-determination models; 14. International accounting and shift to IFRS; 15. Social Accounting and sustainable reporting; 16. Ethics.