scholarly journals The influence of methodological trends of accounting research for the period (1926 - 2019) in the formulation and construction of accounting theory (Analytical exploratory study)

2020 ◽  
Vol 5 (1) ◽  
Keyword(s):  
Exploratory Study ◽  
Accounting Research ◽  
Accounting Theory

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.

scholarly journals REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH

2018 ◽  
Vol 6 (1) ◽  
pp. 35-48
Author(s):  
Yeterina Widi Nugrahanti
Keyword(s):  
Research Methodology ◽  
Financial Accounting ◽  
Research Paradigm ◽  
High Quality ◽  
Philosophical Foundations ◽  
Accounting Research ◽  
Philosophical Basis ◽  
Accounting Theory

Current financial accounting research has paid little attention to the philosophical aspects that underlie the research, Hence, the existing results provide a little contribution towards the development of accounting theory and concepts. This article aims to describe the philosophical basis in financial accounting research, which consists of ontology, epistemology and axiology. The ontology and epistemology assumptions determine research paradigm, which are functionalist, interpretive and critical (radical humanist and radical structuralist). The ontology and epistemology assumptions also define the research methodology. This article outlines the taxonomy of financial accounting research formulated by Hopper and Powel (1985) and Laughlin (1995) which can be used as a guide in conducting financial accounting research. Understanding of philosophical aspects will result in high quality financial accounting research.

scholarly journals The Role of Deductive and Inductive Reasoning in Accounting Research and Standard Setting

2016 ◽  
Vol 8 (1) ◽  
pp. 23 ◽  
Author(s):  
Hasan Zalaghi ◽  
Mahdi Khazaei
Keyword(s):  
Academic Discipline ◽  
Inductive Reasoning ◽  
Academic Research ◽  
Accounting Standards ◽  
Standard Setting ◽  
Generally Accepted Accounting Principles ◽  
Accounting Research ◽  
Accounting Theory ◽  
The Impact

<p>Accounting has been offered as an academic discipline in universities and higher education institutions for more than a century. For the first time in history, the American Institute of Accountants (AIA) puts forth efforts to compile the generally accepted accounting principles back in 1939. Since then, we have witnessed more efforts in setting accounting standards along with an expansion of the accounting theory and academic research studies. All of the mentioned efforts are signs of the fact that accounting is going through a change, from a profession into a field of science. However, one cannot claim accounting as a scientific field without justification, reasoning, and argumentation. Thereby, in this article while studying the deductive and inductive reasoning, we will elaborate their role in developing the accounting theory, setting the accounting standards, and accounting research. What has been expected from the accounting theory is to enable the standard setting authorities to deduce standards. Considering the impact of accounting theory on standard setting, the main aim of this study is to explore the role of deductive and inductive reasoning in the development of accounting theory and setting accounting standards. Furthermore, regarding the fact that accounting research is the joint connection between accounting theory and standards, the role of these reasoning approaches on the integrity of this connection is studied. This non-empirical research is based on reviewing of the existing literature.</p>

scholarly journals The Changes and Development of Financial Accounting Theory and Practice in the E-commerce Era

2021 ◽  
Vol 2 (3) ◽  
Author(s):  
Xiaotian Zhang
Keyword(s):  
Sustainable Development ◽  
Practical Experience ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Accounting Research ◽  
Accounting Theory ◽  
The Impact

The roadmap of financial accounting in the era of sustainable development of e-commerce may help organizational accounting methods to achieve sustainable development. Based on the author's learning and practical experience, this article aims to provide ideas for further financial accounting research, so that the industry can pay attention to the impact of changes in the situation on financial accounting and make corresponding changes.

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.

scholarly journals POSITIVE ACCOUNTING THEORY (PAT): TELAAH LITERATUR DARI BERBAGAI PERSPEKTIF

2018 ◽  
Vol 9 (2) ◽  
pp. 72
Author(s):  
Magda Nana
Keyword(s):  
Decision Making ◽  
Stock Market ◽  
Empirical Evidence ◽  
Real World ◽  
Positive Research ◽  
Normative Approach ◽  
Accounting Research ◽  
The World ◽  
Accounting Theory ◽  
Positive Accounting Theory

<p><em>Watts and Zimmermen are the represents the first developer of Positive Accounting Theory (PAT) which has provided a new direction in the development of accounting research in the mid-1960s. In the 1940s and early 1960s research in accounting is dominated by normative research that more emphasis on what should happen in the world of accounting. This differs from the PAT that put more emphasis on how accounting theory can explain and predict the phenomena occurring in the real world of accounting.</em></p><p><em>The friction from normative to positive approaches that occur in accounting research, several things happen because of, among others: (1) the inability of the normative approach in testing the theory empirically, (2) normative approach is more focused on investors, and (3) normative approach does not allow the allocation of capital </em><em>in the stock market. Now days a lot of positive research is dominated by the accounting practices related to decision making for investors. Many researchers who have PAT provides empirical evidence about accounting practices, such as Ball and Brown, Healy, Jensen and Meckling and many other researchers.</em></p><p><em>In addition to providing new insights in accounting research, PAT proposed by Watts and Zimmermen also getting some criticism from researchers in the environment of accounting, such as Sterling, Christenson and some other researchers associated with the methods, methodologies and the development of the PAT.</em></p><p><strong><em> </em></strong></p><p><em>Key</em><em> </em><em>word<strong>:</strong> Positive accounting theory, some critical to positive accounting theory</em></p>

Classifying Disfluencies in Preschool- and School-Age Spanish–English Bilinguals Who Do Not Stutter: An Exploratory Study

2020 ◽  
Vol 5 (1) ◽  
pp. 119-130
Author(s):  
Raúl Rojas ◽  
Farzan Irani
Keyword(s):  
Exploratory Study ◽  
Evidence Base ◽  
Medium Effect ◽  
Bilingual Children ◽  
Linear Regression Models ◽  
Cross Sectional ◽  
Total Percentage ◽  
Narrative Production ◽  
Language Measures ◽  
Mean Length Of Utterance

Purpose This exploratory study examined the language skills and the type and frequency of disfluencies in the spoken narrative production of Spanish–English bilingual children who do not stutter. Method A cross-sectional sample of 29 bilingual students (16 boys and 13 girls) enrolled in grades prekindergarten through Grade 4 produced a total of 58 narrative retell language samples in English and Spanish. Key outcome measures in each language included the percentage of normal (%ND) and stuttering-like (%SLD) disfluencies, percentage of words in mazes (%MzWds), number of total words, number of different words, and mean length of utterance in words. Results Cross-linguistic, pairwise comparisons revealed significant differences with medium effect sizes for %ND and %MzWds (both lower for English) as well as for number of different words (lower for Spanish). On average, the total percentage of mazed words was higher than 10% in both languages, a pattern driven primarily by %ND; %SLDs were below 1% in both languages. Multiple linear regression models for %ND and %SLD in each language indicated that %MzWds was the primary predictor across languages beyond other language measures and demographic variables. Conclusions The findings extend the evidence base with regard to the frequency and type of disfluencies that can be expected in bilingual children who do not stutter in grades prekindergarten to Grade 4. The data indicate that %MzWds and %ND can similarly index the normal disfluencies of bilingual children during narrative production. The potential clinical implications of the findings from this study are discussed.

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