Discussion of “articulating accounting principles

2016 ◽  
Vol 17 (2) ◽  
pp. 136-138 ◽  
Author(s):  
Brian Singleton-Green
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Content Type ◽  
Accounting Research ◽  
Accounting Practice ◽  
Policy Debates ◽  
Accounting Principles ◽  
The Social ◽  
Accounting Theory ◽  
Do So

Purpose – The purpose of this paper is to provide a discussion of Brian Rutherford’s paper “Articulating accounting principles: classical accounting theory as the pursuit of ‘explanation by embodiment’”. Design/methodology/approach – The paper draws on the author’s experience of 13-years working at ICAEW trying to improve relations between the worlds of accounting practice and accounting research. Findings – The paper argues that classical accounting theory became discredited because it was too detached from the world of practice and in fact seriously misunderstood it, and that accounting research using the methods of the social sciences is not incompatible with normative accounting theory. However, if Brian Rutherford’s paper encourages even more accounting researchers to engage in accounting policy debates, and to do so in ways that reflect a sympathetic understanding of existing practices, that would be a welcome development. Originality/value – The paper contributes to the continuing debate on how accounting research can contribute to improvements in accounting practice.

Secondary analysis in the social sciences and its relation to futures studies

2015 ◽  
Vol 23 (2) ◽  
pp. 128-139 ◽  
Author(s):  
Cristiano Vezzoni
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Secondary Analysis ◽  
Sociology Of Religion ◽  
Future Scenarios ◽  
Futures Studies ◽  
Content Type ◽  
Research And Teaching ◽  
The Social ◽  
Definition Of

Purpose – The purpose of this paper is to show the importance of secondary analysis to social sciences and to futures studies, both for research and teaching purposes. Design/methodology/approach – An illustration of the main characteristics of secondary analysis, presenting it as a theory-driven activity where the definition of the research design plays a fundamental role. Findings – This paper extends the secondary analysis approach to the study of the future. The utility of secondary analysis for futures studies is illustrated by means of the presentation of two examples developed in the field of the sociology of religion. Originality/value – The results are useful for those who want to develop sound and robust approaches to the study of social change, taking into consideration the simulation of possible future scenarios.

Articulating accounting principles

2016 ◽  
Vol 17 (2) ◽  
pp. 118-135 ◽  
Author(s):  
Brian A. Rutherford
Keyword(s):  
Financial Reporting ◽  
Standard Setting ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Content Type ◽  
Accounting Research ◽  
Accounting Principles ◽  
Accounting Theory ◽  
Social Scientific ◽  
Accounting Standard Setting

Purpose – The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme. Design/methodology/approach – The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing particularly on A.C. Littleton’s Structure of Accounting Theory. Findings – The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation. Research limitations/implications – This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena. Practical implications – Such a resumption would contribute positively to future standard-setting. Originality/value – This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.

Cheating behaviour among accounting students: some Malaysian evidence

2016 ◽  
Vol 29 (1) ◽  
pp. 20-33 ◽  
Author(s):  
Suhaiza Ismail ◽  
Salwa Hana Yussof
Keyword(s):  
Social Sciences ◽  
Standard Deviation ◽  
Academic Dishonesty ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Accounting Students ◽  
Content Type ◽  
The Social ◽  
Males And Females

Purpose This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to cheating of cheaters and non-cheaters. It also aims to examine the differences in the cheating behaviour between males and females of cheaters and non-cheaters groups. Design/methodology/approach Using a questionnaire survey on academic dishonesty developed by Haines et al. (1986) which was administered to accounting students, 435 usable responses were obtained and analysed using Statistical Package for the Social Sciences. In achieving the objectives, mean score, standard deviation and independent sample t-tests were performed. Findings The results on the extent of cheating neutralization revealed that cheaters have significantly greater excuses to cheat than the non-cheaters. In addition, males have greater neutralization for cheating than females. In terms of the effectiveness of the deterrent to cheating measures, there were significant differences between cheaters and non-cheaters on the effectiveness of two deterrents to cheating measures. The comparison between males and females reveals significant differences between the two genders for cheating neutralization as well as the three cheating deterrents for both cheaters and non-cheaters groups. Originality/value The present study does not only investigate the differences in the cheating behaviour between cheaters and non-cheaters in terms of neutralization and deterrents to cheating but also provides evidence on the cheating attitude based on gender.

Developing substantive theories into formal theories via disruption

2019 ◽  
Vol 33 (5) ◽  
pp. 572-575 ◽  
Author(s):  
Mark Scott Rosenbaum ◽  
Rebekah Russell-Bennett
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Empirical Studies ◽  
Services Marketing ◽  
Conceptual Frameworks ◽  
Theoretical Frameworks ◽  
Content Type ◽  
The Social ◽  
Stage Process ◽  
Formal Theories

Purpose The purpose of this paper is to encourage service researchers to engage in “theoretical disruption” by purposefully adding variance to existing substantive theories, and conceptual frameworks, to construct formal theories of buyer–seller marketplace behaviors. The authors put forth an original four-stage process that illustrates the way substantive theories may be developed into formal theories. Design/methodology/approach The authors provide their opinions regarding theoretical creation and their interpretations of Grounded Theory methodological techniques that support the development of general theories within the social sciences. Findings In general, the services marketing discipline is based on a foundation of substantive theories, and proposed conceptual frameworks, which emerged from samples, contexts and conditions that ensue within industrialized, upper-income locales. Rather than seek to expand substantive theories by generating new categories and relationships between categories, most researchers limit their verification studies within the scope of original theoretical frameworks. Resultantly, the services marketing domain has not developed a set of formal theories. Research limitations/implications The editors encourage researchers to reconsider the discipline’s substantive theories and to transform them into formal theories. Substantive theories expand into formal theories when researchers question original theoretical frameworks and show situations in which they require modification. Theoretical verification does not transform substantive theories into formal theories; rather, the discovery of negative cases suggests the need for theoretical modification. Originality/value This work suggests that researchers may be over-emphasizing the generalizability of their proposed theories in papers because of a lack of sample variance in empirical studies.

Perceptions of blended destination image: the case of Rio de Janeiro and Brazil

2019 ◽  
Vol 3 (2) ◽  
pp. 75-93 ◽  
Author(s):  
Manoela Carrillo Valduga ◽  
Zélia Breda ◽  
Carlos Martins Costa
Keyword(s):  
Social Sciences ◽  
Statistical Analysis ◽  
Hypothesis Testing ◽  
Rio De Janeiro ◽  
Design Methodology ◽  
Destination Image ◽  
Content Type ◽  
The Social ◽  
Quantitative Results ◽  
The City

Purpose The purpose of this paper is to investigate the image of Brazil and Rio de Janeiro as a blended tourism destination (TD) image, by examining the categories of the image, and whether it is positive or negative and cognitive or affective. Design/methodology/approach A quantitative approach was employed to verify the relations between the image of Brazil and Rio de Janeiro by visit, location, categories and subcategories and dimensions. Data were collected online from a “snowball” sample and were analyzed applying non-parametric hypothesis testing. Statistical analysis was performed with Statistical Package for the Social Sciences software version 25.0 for Windows. Findings Results reveal that respondents share the same image of the city of Rio de Janeiro and Brazil, a conclusion that is partially confirmed by statistical findings. The quantitative results also showed that the image is positive and “natural attractions” and “unique city attractions” are, respectively, the most mentioned subcategory and category. Cognitive attributes of the image have been more mentioned than affective ones. Originality/value To the best of the authors’ knowledge, the image of Brazil and Rio de Janeiro as a blended TD image has never been explored before, however, it has been assumed as being the same.

Using critical realism in critical accounting research – a commentary by two ANTs

2019 ◽  
Vol 33 (3) ◽  
pp. 655-665 ◽  
Author(s):  
Jane Baxter ◽  
Wai Fong Chua
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Methodological Choices ◽  
Critical Realist ◽  
The Social

PurposeThe purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.Design/methodology/approachThe authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism.FindingsThe authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) “the social”.Research limitations/implicationsMethodological diversity is to be explored, acknowledging the ontological politics of our choices.Originality/valueThis paper is an original commentary contributing to critical accounting research.

scholarly journals Comparing electronic vs print book preferences between students in the social sciences, the arts and STEM

2015 ◽  
Vol 32 (4) ◽  
pp. 1-4 ◽  
Author(s):  
Lee A. Cummings ◽  
Anne Larrivee ◽  
Leslie Vega
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Student Group ◽  
Content Type ◽  
The Arts ◽  
The Social ◽  
Print Book

Purpose – The purpose of this study was to determine if there were any distinct differences in e-book usage habits among students in the social sciences, technical fields and the arts. Design/methodology/approach – To complete this study, students from three different disciplinary areas were surveyed. The same nine questions were posed to each student group, with slight modifications to some questions based on the discipline. Findings – The results of this study show that students in each discipline have a preference for convenience and accessibility, whether material is print or electronic. Some more unique characteristics between disciplines include the percentage of students using books and frequency of e-book usage. Originality/value – This study is unique in that it compares the preferences and habits of three specific groups of students from unrelated disciplines. It will be useful for librarians who manage collections for various disciplines and want a better understanding of what should be considered when choosing a format for materials.

A conceptual framework of cool for social marketing

2016 ◽  
Vol 6 (2) ◽  
pp. 121-143 ◽  
Author(s):  
Khondker Galib B. Mohiuddin ◽  
Ross Gordon ◽  
Christopher Magee ◽  
Jeong Kyu Lee
Keyword(s):  
Social Sciences ◽  
Conceptual Framework ◽  
Social Marketing ◽  
Design Methodology ◽  
Content Type ◽  
Extant Literature ◽  
Social Sciences And Humanities ◽  
Comprehensive Literature Review ◽  
The Social ◽  
Comprehensive Search

Purpose The purpose of this paper is to present a conceptual framework of cool for social marketing through a comprehensive literature review and integrating extant literature on cool. Design/methodology/approach A comprehensive search and review of extant literature across social marketing, business disciplines, arts, psychology, social sciences and humanities was undertaken to develop an understanding of cool and its relevance to social marketing. The review permitted developing a comprehensive set of characteristics that are associated with cool. Findings A conceptual framework of cool organised according to the following dimensions is presented and discussed: deviating from norm, self-expressive, indicative of maturity, subversive, pro-social, evasive, and attractive. Originality/value This paper advances theoretical knowledge in the social marketing domain by offering a conceptual framework of cool, and by suggesting a set of guidelines to develop cool social marketing programs.

Consistency, continuity and stability – organizational virtues or not?

2012 ◽  
Vol 33 (4) ◽  
pp. 166-174 ◽  
Author(s):  
Peter Holmes ◽  
Susan Williams
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Stability Control ◽  
Positive Outcomes ◽  
Content Type ◽  
The Social ◽  
Business Setting ◽  
Sociological Approaches ◽  
Practical Implications ◽  
Organisational Level

PurposeThe purpose of this paper is to propose that some level of disorder in daily life can be of benefit. The article aims to draw from recent ideas suggesting that chaos in a business setting has the potential to yield rich gains, and consider how these might be applied to a therapeutic community (TC) setting.Design/methodology/approachThe authors combine sociological approaches with trends in commercial contexts to reflect on the potential implications for TC environments.FindingsThe instinctive quest for stability, control and continuity is suggested to run counter to the need for change at an organisational level. Chaos can be considered as both disorder and hidden order, each creating opportunities for positive change through a chaordic process. It is suggested that TCs are well‐suited to embrace the relational dynamic required, if they are willing to engage in this chaos organisationally.Practical implicationsThe article has a very serious and far‐reaching range of implications for TC life, in suggesting that at an organisational level TC processes should be designed to accommodate the chaordic process. Rather than the TC simply being a container in which therapeutic change happens, it is proposed that the TC itself can undergo a dynamic of discontinuous change that brings additional benefit to its members.Originality/valueThis article is intentionally interdisciplinary, embracing thinking from the social sciences, especially sociology, as well as recent examples from business and organisational theory. In bringing some of these ideas into TC life the authors are also drawing on their own research and findings from founding and running a TC, observing on numerous occasions the positive outcomes following times of chaos, disorder and upheaval in the lives of clients and the TC.

Paper development in qualitative accounting research: bringing social contexts to life

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Ahrens
Keyword(s):  
Qualitative Research ◽  
Social Development ◽  
Research Group ◽  
Design Methodology ◽  
Social Contexts ◽  
Content Type ◽  
Accounting Research ◽  
The Social ◽  
Social Theories ◽  
Practical Implications

Purpose Expanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions for developing qualitative accounting papers. Emphasis is put on the potential of qualitative research to situate evocative accounts of the organisational functionings of accounting in their wider social contexts. Design/methodology/approach To think about paper development as an exercise in communicating worthwhile findings to the readership by interweaving the researcher’s impressions of the field, recorded field material and different social theories to create qualitative accounting scholarship. Findings Qualitative accounting papers can, through the use of different theories, show the embedding of the organisational in the social. Development of qualitative accounting papers is an achievement that emerges in the process of writing. Practical implications Outlines five summary recommendations for paper development. Originality/value Reflects on paper development designed to create qualitative accounting research.

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