1. An overview of normative theories of accounting From Deegan, C. and Samkin, G., Financial Accounting. McGraw-Hill Irwin, New York & Kam, V. (1990), Accounting Theory, 2 nd edition, John Wiley & Sons, NY. Prepared By: Dewan Mahboob Hossain Assistant Professor; Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh.