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Vosselman, Ed. « The performativity of accounting : advancing a Posthumanist understanding ». Qualitative Research in Accounting & ; Management 19, no 2 (11 janvier 2022) : 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.
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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.
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Gallhofer, Sonja, et Jim Haslam. « Accounting and the Benthams - or accounting's potentialities ». Accounting, Business & ; Financial History 4, no 3 (janvier 1994) : 431–60. http://dx.doi.org/10.1080/09585209400000057.
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DeFond, Mark L. « Why Accounting Matters : Evidence from Accounting's “Big Bang” ». Journal of International Accounting Research 18, no 3 (1 septembre 2019) : 87–96. http://dx.doi.org/10.2308/jiar-52568.
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ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.
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Brown, Judy, et Jesse Dillard. « Accounting for non-financial matters : technologies of humility as a means for developing critical dialogic accounting and accountability ». Meditari Accountancy Research 29, no 2 (14 octobre 2020) : 197–218. http://dx.doi.org/10.1108/medar-01-2020-0692.
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Purpose The purpose of this paper is to present an expanded introduction of Jasanoff’s (2003, 2007) work on “technologies of humility” to the accounting literature and to show how it can be useful in developing critical dialogic accountings for non-financial matters. Design/methodology/approach Drawing on Jasanoff’s (2003, 2007) distinction between “technologies of hubris” and “technologies of humility”, this study extends prior research on critical dialogic accounting and accountability (CDAA) that seeks to “take pluralism seriously” (Brown, 2009; Dillard and Vinnari, 2019). This study shows how Jasanoff’s work facilitates constructing critical, reflexive approaches to accounting for non-financial matters consistent with agonistics-based CDAA. Findings Jasanoff’s four proposed focal points for developing new analytical tools for accounting for non-financial matters and promoting participatory governance – framing, vulnerability, distribution and learning – are argued to be useful in conceptualising possible CDAA technologies. These aspects are all currently ignored or downplayed in conventional approaches to accounting for non-financial matters, limiting accounting’s ability to promote more socially just and ecologically sustainable societies. Originality/value The authors introduce Jasanoff’s work on technologies of humility to show how CDAA, informed by Jasanoff’s proposed focal points, can help to expose controversial issues that powerful interests prefer to obscure, to surface the normative foundations of technocratic analytic methods, to address the need for plural perspectives and social learning and to bring all these aspects “into the dynamics of democratic debate” (Jasanoff, 2003, p. 240). As such, they provide criteria for constructing accounting technology consistent with agonistics-based CDAA.
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Bachtijeva, Diana. « The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results ». Buhalterinės apskaitos teorija ir praktika, no 19 (12 juin 2019) : 1. http://dx.doi.org/10.15388/batp.2019.5.
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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research.
JEL classification: M41
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Pylypiv, Nadiya, et Iryna Pіatnychuk. « Essential Strategic Management Accounting Tools Used for Making Investment Decisions at Enterprises in EU ». Journal of Vasyl Stefanyk Precarpathian National University 5, no 3-4 (20 décembre 2018) : 50–56. http://dx.doi.org/10.15330/jpnu.5.3-4.50-56.
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Slow current modernization reforms in the economic sector have significantly weakened the competitiveness of enterprises in EU; therefore, there is a great need for new tools in the managerial decision-making process. Information provision of the decision-making process on expediency of investment activity in the form of capital investments is formed within thelimits of strategic management accounting. In the research except for various analytical methods (analysis, synthesis, comparison, grouping, etc.) a “decisions tree” method is used for choosinga reasonable solution. In the study, strategic management accounting has been defined as a separate kind of management accounting, which involves generation of high-quality information. Certain tools may be applied within it for the decisions made by managers, based on established business partnership with successful implementation of business strategy. Five most widespread groups of tools of strategic management accounting are cost accounting; planning, monitoringand evaluation of effectiveness; strategic decisions; competitor accounting; customer accounting.It is recommended to complete the list of instruments integrated within the five groupsby a separate group – a specific category of supplier accounting that would contribute to the generation of more complete and qualitative information provision for the process of making managerial decisions on the appropriateness of capital investments in the investment activityof the enterprise in EU. The research made it possible to reach the following conclusions. Important components should be taken into account in order to fulfil strategic management accountingof the company in a proper way. Those are data sources choice, collecting and processing of information, choice of instruments of strategic management accounting, formation of internal regulation of strategic management accounting, development and supply of accountingand analytical information; process of solutions development, and the choice, which canprovide generation of necessary information for competitive managerial decisions made by managers. Application of advanced tools for strategic management accounting, which give information to meet issues related to the characteristics of consumers, competitors, suppliers, project costs, assessment of investment feasibility in the project, is caused by the necessity of competitive decision-making with the help of the above-offered decisions tree tool usage
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Arnita, Vina, et Heriyati Chrisna. « Accountings Students Following Test Certification Accounting Yunior Test In Indonesia ». Economics, Business and Management Science Journal 2, no 2 (24 août 2022) : 88–94. http://dx.doi.org/10.34007/ebmsj.v2i2.289.
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This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2017-2019 stamp of 1,564 student. The sample used was 150 students by using the Purposive Sampling. The test results in this study show: (1) economic motivation significant effect on accounting students taking the accounting junior certification test. (2) career motivation has no significant effect on students taking the junior certification test accountancy. (3) self-competence motivation has no effect on students taking the test accounting junior certification. (4) degree motivation has a significant effect on students following accounting junior certification test.
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Alewine, Hank C. « Space accounting ». Accounting, Auditing & ; Accountability Journal 33, no 5 (30 avril 2020) : 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.
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PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.FindingsMany accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.Originality/valueThis is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.
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Denison, Christine A., Sue P. Ravenscroft et Paul F. Williams. « Accounting and Public Policy : The Importance of Credible Research ». Accounting and the Public Interest 14, no 1 (1 décembre 2014) : 113–27. http://dx.doi.org/10.2308/apin-51158.
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ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is high but whose requirements fail to meet scientific standards of reproducibility. We look first at the importance of accounting's role in society. Then we evaluate existing research practices in accounting and find them inadequate to the demands of scientific standards. We provide examples accounting academics could adopt from related disciplines in pursuit of more reliable research findings.
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Roslender, Robin. « Accounting for Strategic Positioning : Responding to the Crisis in Management Accounting1 ». British Journal of Management 6, no 1 (mars 1995) : 45–57. http://dx.doi.org/10.1111/j.1467-8551.1995.tb00085.x.
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Cushing, Barry E. « A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING ». Accounting Historians Journal 16, no 2 (1 décembre 1989) : 1–41. http://dx.doi.org/10.2308/0148-4184.16.2.1.
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Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the “normal science” of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This portrayal of accounting's evolution suggests an uncertain future for the accounting discipline.
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Demski, Joel S., John C. Fellingham, Yuji Ijiri et Shyam Sunder. « Some Thoughts on the Intellectual Foundations of Accounting ». Accounting Horizons 16, no 2 (1 juin 2002) : 157–68. http://dx.doi.org/10.2308/acch.2002.16.2.157.
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We report on a panel discussion at the 2001 CMU Accounting MiniConference under the title “Intellectual Foundations of Accounting.” We provide a background and the motivation for the discussion and present the remarks by the four panelists. A number of perspectives are taken. Professor Sunder emphasizes dualities in accounting. Professor Demski stresses the endogeneity of accounting measurement activities. Professor Fellingham examines the core and superstructure of accounting. Professor Ijiri observes the microcosmos in accounting and its philosophical connection. We also argue that accounting's intellectual foundations are far from settled and an ongoing discussion is likely to help reinvigorate accounting scholarship.
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Gray, Rob. « The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique ? » Accounting, Organizations and Society 27, no 7 (octobre 2002) : 687–708. http://dx.doi.org/10.1016/s0361-3682(00)00003-9.
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D. Carnegie, Garry. « The present and future of accounting history ». Accounting, Auditing & ; Accountability Journal 27, no 8 (2 octobre 2014) : 1241–49. http://dx.doi.org/10.1108/aaaj-05-2014-1715.
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Purpose – The purpose of this paper is to outline some personal reflections, based on recent published accounting history research and methodological contributions, on the state of the art and future directions in interdisciplinary research on accounting's past. Design/methodology/approach – An essay focusing on recent developments in the accounting history specialisation and outlining some possible future research developments. Findings – The paper points to the growing literature in the accounting history specialisation; the conduct of historical accounting research across an array of institutions, including business, social and religious institutions; the diversity of theoretical perspectives which have been applied during the past 15-20 years, essentially on the premise of accounting as social practice, and the prospects of theoretically-informed investigations continuing to offer the greatest potential insight into both accounting's present and future. Reflections rendered on possible future directions of historical accounting research may provide some motivation for future research or at least stimulate some discussion and debate on the subject. Research limitations/implications – The analysis and critique represents the author's perspectives as a longstanding academic in the field. Originality/value – The paper may assist in generating some new ideas, topics and approaches for future historical accounting research in any given country or region and may even stimulate “comparative international accounting history” (CIAH) studies in different locations around the globe.
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Hayoun, Shaul. « The semio-logic of financial accounting ». Accounting, Auditing & ; Accountability Journal 31, no 7 (17 septembre 2018) : 2055–82. http://dx.doi.org/10.1108/aaaj-06-2017-2977.
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Purpose The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements. Complementing the genealogical perspective on accounting’s changing socio-historical settings, it proposes a semiotic perspective on the accounting statement. Design/methodology/approach The paper takes an interdisciplinary approach in the theoretical framing of IFRS recognition and measurement principles that underlie the statement of financial position. It mobilises Saussure and Barthes’ sign theory – semiology, as it provides a meaningful delineation of financial accounting, bringing out its distinct numerical-linguistic knowledge-construction operation. Findings In addition to the justification of employing semiology as a parent discipline for accounting, it is shown how IASB’s recognition and measurement procedures manifest the interrelated non-essentialist semiological principles of reciprocal articulation and value constellation. Accounting entries (“expression”) are not representations of pre-existing economic resources (“content”), but rather both are mutually constituted by delimiting the resource/asset from its broader category. Such judgment-based articulation results with value constellations, where asset value is merely a relational product of other values. Originality/value To the long-established critique that accounting has no essence, the paper adds a formulation of a non-essentialist semiotic logic: the financial statement’s semio-logic. It further sheds light on the role of such logic as an epistemological presupposition to the accounting – society reciprocity, where accounting is a malleable product of, and is used to exert power over, its social surroundings.
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Shui, Jiang. « Thoughts on the Development of Accounting under the Background of Informationization ». E3S Web of Conferences 235 (2021) : 03089. http://dx.doi.org/10.1051/e3sconf/202123503089.
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In the present era, information technology continues to develop in-depth. Some new technologies, such as Big Data and cloud computing are emerging, constantly changing our lives. In this context, information technology has gradually penetrated the accounting field, profoundly changing the accounting industry’s development process, and has brought huge challenges to accountants. This paper addresses the challenges that information technology brings to the accounting industry and gives corresponding countermeasures to promote accounting’s better development.
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Jiang, Shui. « Thoughts on the Development of Accounting under the Background of Informationization ». E3S Web of Conferences 218 (2020) : 01016. http://dx.doi.org/10.1051/e3sconf/202021801016.
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In the present era, information technology continues to develop in-depth. Some new technologies , such as Big Data and cloud computing are emerging, constantly changing our lives. In this context, information technology has gradually penetrated the accounting field, profoundly changing the accounting industry’s development process, and has brought huge challenges to accountants. This paper addresses the challenges that information technology brings to the accounting industry and gives corresponding countermeasures to promote accounting’s better development.
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Hauque, Sergio Miguel. « From micro financial statements to macro accounting : an integrated model based on the measurement approach ». Perspectivas 14, no 2 (18 juillet 2024) : 163–87. http://dx.doi.org/10.19137/perspectivas-2024-v14n2a10.
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The nomenclature in national, public, and financial account-ing, while sharing a common noun, has yet to explore potential synergies. despite accounting’s capacity for powerful analysis at micro and macro levels, the persistent microaccounting-macroaccounting dichotomy limits these synergies. Despite modest reception, scholars have explored con-verging Accounting into a comprehensive discipline, emphasizing inter-connections between macro and micro levels. This study presents a conceptual model spanning micro, meso, and macro fundamental accounting identities. Employing abstract concepts like Di-chev and Tang (2008), Dichev (2008, 2017), and Miller & Bahnson (2010), it organizes economic value stocks and flows from micro to macro levels. Aligned with Scott’s concept of accounting under ideal conditions (2015), it’s grounded in beaver’s measurement approach (1989). The study con-firms, through micro accounting consolidation, that only real assets con-stitute society’s concrete capital. It outlines cyclic dynamics of rental phe-nomena from diverse assets, accruing rental values at each aggregation level. This analytical approach aids understanding accounting’s nature and identifies avenues for future research, including empirical estimation and periodic reassessment of abstract categories.
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Carnegie, Garry D., et Brian G. Williams. « The first professors of accounting in Australia ». Accounting History 6, no 1 (mai 2001) : 103–15. http://dx.doi.org/10.1177/103237320100600107.
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A range of contributions in the accounting history literature deal with “the first”. While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accounting's past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as “comparative international accounting history”.
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Lehman, Cheryl, Marcia Annisette et Gloria Agyemang. « Immigration and neoliberalism : three cases and counter accounts ». Accounting, Auditing & ; Accountability Journal 29, no 1 (18 janvier 2016) : 43–79. http://dx.doi.org/10.1108/aaaj-09-2013-1470.
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Purpose – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibilization techniques, making immigration governable. Additionally, by employing immigrant narratives as counter accounts, the impacts of immigrant lived experiences can be witnessed. Findings – Accounting upholds neoliberal principles of life by expanding market mentalities and governance, through technologies of measurement, reports, audits and surveillance. A neoliberal strategy of responsibilization contributes to divesting authority for immigration policy in an attempt to erase the social and moral agency of immigrants, with accounting integral to this process. However the social cannot be eradicated as the work illustrates in the narratives and counter accounts that immigrants create. Research limitations/implications – The work reveals the illusion of accounting as neutral. As no single story captures the nuances and complexities of immigration practices, further exploration is encouraged. Originality/value – The work is a unique contribution to the underdeveloped study of immigration in critical accounting. By unmasking accounting’s role and revealing techniques underpinning immigration discourses, enhanced ways of researching immigration are possible.
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Macintosh, Norman B. « “EFFECTIVE” GENEALOGICAL HISTORY : POSSIBILITIES FOR CRITICAL ACCOUNTING HISTORY RESEARCH ». Accounting Historians Journal 36, no 1 (1 juin 2009) : 1–27. http://dx.doi.org/10.2308/0148-4184.36.1.1.
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This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, “effective” history approach. It outlines four fundamental strengths of traditional history – investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major concerns with traditional history, contrasts it with his genealogical approach, and reviews Foucault's [1977] follow up to Nietzsche's approach. Two examples of genealogical historiography are presented – Williams' [1994] exposition of the major shift in British discourse regarding slavery and Macintosh et al.'s [2000] genealogy of the accounting sign of income from feudal times to the present. The paper critiques some of the early Foucauldian-based accounting research, as well as some more recent studies from this perspective. It concludes that adopting a genealogical historical approach would enable accounting history research to become effective history by presenting critiques of accounting's present state.
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Carnegie, Garry D. « “THE ROARING NINETIES” : A COMMENT ON THE STATE OF ACCOUNTING HISTORY IN THE UNITED STATES ». Accounting Historians Journal 33, no 1 (1 juin 2006) : 203–10. http://dx.doi.org/10.2308/0148-4184.33.1.203.
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This comment on a recent contribution by Fleischman and Radcliffe [2005], entitled “The Roaring Nineties: Accounting History Comes of Age,” specifically deals with their cautionary comments on the general condition of accounting history research in the U.S. around the close of that decade. The author contends that public interest in accounting's past is currently strong, especially following the recent corporate scandals and audit failures in the U.S., and points out that accounting history research projects which are of relevance to policy makers and regulators are likely to be both funded and, accordingly, recognized.
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Rea, Michele A., et Lucia Stella. « Aspetti evolutivi dell'Environmental Management Accounting : l'Activity-Based Life-Cycle Costing ». MANAGEMENT CONTROL, no 2 (septembre 2012) : 43–66. http://dx.doi.org/10.3280/maco2012-002003.
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Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.
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Davie, Shanta Shareel, et Tom McLean. « Accounting, cultural hybridisation and colonial globalisation : a case of British civilising mission in Fiji ». Accounting, Auditing & ; Accountability Journal 30, no 4 (15 mai 2017) : 932–54. http://dx.doi.org/10.1108/aaaj-11-2013-1519.
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Purpose This historical study explores accounting’s association with processes of cultural hybridisation involving themes such as image-(un)making, alliance-formation and norm-setting as part of Britain’s civilising mission during the era of modern globalisation. In doing so, the purpose of this paper is to examine the manner in which accounting may be implicated in micro-practices through which multi-layered socio-political relations of inequality are produced. Design/methodology/approach Archival materials enable an accounting understanding of the historical processes of image-(un)making, norm-setting and formation of a hybrid form of rule through elite indigenous alliances. Findings The study finds that the British Empire’s colonial project on civilising the indigenous peoples in British Fiji involved: the (un)making of indigenous identities and their moralities; and the elaboration of difference through ambiguous, partial and contradictory application of accounting in attempts to support the globalised civilising course. The globalising challenges indigenous peoples faced included accounting training to change habits in order to gain integration into the global imperial order. The study also finds that the colonised indigenous Fijians had emancipatory capacities in their negotiation of and resistance to accounting. Research limitations/implications The paper identifies avenues for further accounting examination of such processes in the context of post-colonialism and current forms of neo-liberal globalisation. Originality/value By investigating accounting’s association with processes of cultural hybridisation, this paper makes a significant contribution by providing the detail on the role of accounting records kept by the British Empire to facilitate Britain’s domination and control over the colony of Fiji and its residents.
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Nagdee, Zafeer. « Accounting bases of theory : Why they matter ». Risk Governance and Control : Financial Markets and Institutions 6, no 4 (2016) : 167–74. http://dx.doi.org/10.22495/rcgv6i4c1art8.
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It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development of accounting practice worldwide. By introducing this argument to the academic community, this study will expose the economic risks associated with accounting’s absent bases of theory and will consequently add value by highlighting the need for additional research into the development, clarification and refinement of accounting theories that will result in more useful accounting practices worldwide.
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Cataldo, James M., et J. Morris McInnes. « The Accounting Identity and the Identity of Accountants : Accounting's Competing Paradigms through the Prism of Professional Practice ». Accounting and the Public Interest 11, no 1 (1 décembre 2011) : 116–29. http://dx.doi.org/10.2308/apin-10122.
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ABSTRACT The “Accounting Identity,” Assets = Liabilities + Equity, is emblematic of the quest for a concise and universal conceptual framework for the discipline of accounting. This essentially idealistic aspiration stands in opposition to more context-sensitive perspectives, such as socio-historical and postmodern schools of accounting thought. We examine these competing paradigms on both the macro level of standards setting and on the more intimate level of professional identity. In this paper, we argue that the practice of accounting finds stronger support and commonality with context-sensitive intellectual traditions than with idealist approaches. We advocate a vision for the “identity of accountants” grounded in appreciation of our own intellectual heritage and accounting's distinctive role in society.
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Tinkelman, Daniel P. « An Imperfect Measurement System Introduction to Accounting ». Issues in Accounting Education 26, no 4 (1 novembre 2011) : 845–57. http://dx.doi.org/10.2308/iace-50072.
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ABSTRACT The process of measuring, and reporting measurements, is fundamental in scientific and business activity. I propose introducing accounting as an example of a measurement system, albeit an imperfect one. The accounting measurement system includes: users and their decision models, attributes of objects to be measured, measurement rules, methods of accumulating measurements, reports, rule-makers, measurers, and verifiers. By looking at how accounting measures different business activities, this approach encourages the teaching of general measurement, reporting, and analytical skills. (For nonaccounting students, the concepts of measurement are clearly transferable to other fields.) It allows a logical, interesting presentation of accounting topics, and highlights links to other academic fields. An important feature of this approach is considering such pervasive measurement issues as uncertainty and allocations. Students examining accounting's imperfections are encouraged to think critically about accounting rules, and can understand why accounting changes over time.
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Zhuravel, Hryhoriy, Mykola Shynkaryk et Sviatoslav Pytel. « Accounting as an element of practical economic theory ». Herald of Economics, no 1 (25 avril 2023) : 121. http://dx.doi.org/10.35774/visnyk2023.01.121.
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Introduction. Business accounting as a branch of human activity has a centuries- old history of development. The development of forces and relations of production has resulted in bookkeeping’s evolvement into accounting. Accordingly, the emergence and establishment of accountancy as a profession accompanied the long and natural process of labour division. This is due to the fact that accounting satisfies the business owners’ need for reliable and objective information on the fair value of revenues, losses, assets, liabilities, equity and the state’s need for data on creation and distribution of national income generated by business entities, composition of important micro and macro economic indicators.Research goal – to update the meaning of accounting in accordance with the assessment of its historical influence on the development of the world economy, to refine the theoretical foundations of accounting’s development as a science using the provisions of economic theory.Research methods. The research goal is achieved through the use of methods based on theoretical generalization, systematization, dialectic approach to scientific cognition of economic phenomena and processes studied by economic theory and other sciences; these made it possible to examine the relationship between accounting and economic theory and other sciences, as well as to reflect the effect of economic laws on business performance and determine directions for future research.Results. Historical approaches of renowned economists to the role accounting in the development of forces and relations of production are systemized and analyzed. The article presents the methodological components of accounting’s development, its relationship with economic theory, requirements of economic laws, and basic and fundamental sciences. The importance of using general mathematical and natural sciences is highlighted in view of the wide application of information computer technology in accounting. As a result, the author concludes that accounting is a practical element of economic theory. Consequently, the suggested changes to the current procedure for recording revenues and VAT in the system of accounting take into consideration the requirements of basic economic laws. Implementation of the proposed recommendations will ensure more efficient operation of business entities by improving their financial conditions and will increase state budget revenues.Prospects. Future research should focus on deepening the connection between the economic theory and the methodology and current practices of accounting.
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Adi, Patria Prasetio. « Akuntansi yang Terinternalisasi dalam Kehidupan Teknisi Akuntan ». Portofolio : Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi 18, no 2 (29 janvier 2022) : 78–92. http://dx.doi.org/10.54783/portofolio.v18i2.216.
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Design thinking dan behaviour are affected by self-concept which is created together with the dynamic life. Every human has free will to make choices. However, the establishment of mindset and behaviour often occur unconsciously due to circumstances beyond control. This study uses interpretive approach on describing implementation of accounting in the human’s life, especially for the accounting technician. Accounting is implemented not only in the business issues, but also in the nature life of the accounting technician. Even though accounting is well known as the provision of relevant financial information since its early development, it can form a systematic and rational way of thinking, also a rational behaviour that emphasis on empirical evidence. The dynamic change in the industry brings the opportunity to enhance the accounting’s topic that forms mindset and behaviour, while keep maintaining the focus on ensuring the availability of relevant financial information.
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Mohr, Zachary. « Cost Accounting at the Service Level : An Analyis of Transaction Cost Influnces on Indirect Cost Measurment in the Cost Accounting Plans of Large US Cities ». Public Administration Quarterly 41, no 1 (mars 2017) : 91–129. http://dx.doi.org/10.1177/073491491704100105.
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Cost accounting has been used in public organizations for over 100 years. In spite of cost accounting's history, there remains little empirical research of multiple organizations use of cost accounting at the department or service level. This paper uses the data from large U.S. cities’ central cost accounting plans, budgets, Comprehensive Annual Financial Reports, and common measures of transaction costs to examine the influence of economic transaction costs on the measurement of indirect cost measurement for services. The results indicate that indirect cost measurement is limited by the transaction costs that arise from asset specificity at the service level but measurement uncertainty is related with a higher likelihood of observing an indirect cost driver. Transaction cost theory may help explain the notable underutilization of cost accounting in public organizations, but it also highlights the need for understanding the different dimensions of transaction costs for cost accounting and performance measurement.
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Cristea, Valentin Gabriel. « Historical Cost Accounting and International Accounting Harmonization ». New Trends and Issues Proceedings on Humanities and Social Sciences 3, no 4 (22 mars 2017) : 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.
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Detzen, Dominic, et Sebastian Hoffmann. « Methodological reflections on historical case study and interpretive accounting research ». Accounting History 26, no 4 (27 octobre 2021) : 665–75. http://dx.doi.org/10.1177/10323732211053899.
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Commenting on our study “Accountability and ideology: The case of a German university under the Nazi regime", published in 2020 in Accounting History, Fülbier recently outlined a research agenda on the manifold ways in which the Nazi doctrine affected institutions of higher education, going beyond the scope of our original article. With this reply, we seek to reflect on research considerations emanating from such an agenda, relating to (i) conducting historical case-based research, (ii) questions of ontology and epistemology in interpretive accounting research, and (iii) the notion of what constitutes accounting in a specific research context. We hope that our reply, along with Fülbier’s commentary, inspires further research on accounting’s role in totalitarian regimes.
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Stronczek, Anna. « Barriers of Lean Accounting Implementation in Polish Enterprises : DEMATEL Approach ». Sustainability 15, no 15 (4 août 2023) : 12008. http://dx.doi.org/10.3390/su151512008.
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Many manufacturing units make unsuccessful attempts to implement Lean Accountings in their management systems. Hence, such units must eliminate the prevailing lean accounting barriers to accomplish successful lean implementation. Moreover, the contextual relationship of lean accounting barriers must be studied to understand the effect of such barriers. The purpose of this study is to identify and analyze lean accounting implementation barriers. The analysis is going to determine how individual barriers interact to each other. The conclusions of this analysis are necessary for more effective implementation of lean accounting and moreover efficient lean management. The methodology consists of two stages. First it conducted literature review in order to identify barriers to implementing lean accounting in manufacturing companies. Then, analyzed connections between barriers using the DEMATEL method. The DEMATEL lean accounting barrier evaluation method helps companies better understand the barriers and their levels of importance in lean accounting implementation. Based on obtained results, it occurred that manufacturing companies should primarily address the issue of aversion to change to successfully implement lean accounting. This research supports managers in effectively implementing lean accounting in manufacturing companies by identifying implementation barriers and their interconnectedness. This exploratory study initiates a discussion on the barriers to implementing lean accounting in Polish enterprises and their mutual relations.
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Heck, Jean L., et Robert E. Jensen. « AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005 ». Accounting Historians Journal 34, no 2 (1 décembre 2007) : 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.
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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.
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Cooper, Christine. « Accounting for the fictitious : A Marxist contribution to understanding accounting's roles in the financial crisis ». Critical Perspectives on Accounting 30 (juillet 2015) : 63–82. http://dx.doi.org/10.1016/j.cpa.2014.08.002.
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Georg, Susse, et Lise Justesen. « Counting to zero : accounting for a green building ». Accounting, Auditing & ; Accountability Journal 30, no 5 (19 juin 2017) : 1065–81. http://dx.doi.org/10.1108/aaaj-04-2013-1320.
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Purpose The purpose of this paper is to examine how a particular form of environmental accounting, energy accounting, is negotiated in practice and how energy accounting may act as a productive organizing device in organizational contexts. Energy accounting is considered as performative in organizational practices rather than as a representation of resource use. Design/methodology/approach This paper is based on a longitudinal case study of the design phase in a construction project. Data collection entailed observational and document studies as well as interviews with those involved in the design processes. This paper draws on actor-network theory, notably the notions of framing and overflowing, in analyzing the role of energy accounting in design processes and in affecting organizational practice. Findings The paper provides several insights regarding energy accounting in the making, energy accounting’s performative role in enacting possible futures, the narrative importance of numbers, and the entangled nature of designing, accounting and organizing practices. The findings demonstrate the strong links between accounting and organizing. Originality/value This paper adds to the extant literature on environmental accounting by directing attention to how such accounting practices contribute to forming rather than just informing management decisions. By focusing on how the calculative practices of making such accounts mediate ideas and help assemble new entities, this paper provides useful insights into the performative role of environmental accounting.
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Watts, Ross L. « Conservatism in Accounting Part II : Evidence and Research Opportunities ». Accounting Horizons 17, no 4 (1 décembre 2003) : 287–301. http://dx.doi.org/10.2308/acch.2003.17.4.287.
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This paper is Part II in a two-part series on conservatism in accounting. Part I examined alternative explanations for conservatism in accounting and their implications for accounting regulators (SEC and FASB). Part II summarizes the empirical evidence on the existence of conservatism, conservatism's increase over time, and conservatism's alternative explanations. It also discusses opportunities for future research on conservatism. The empirical literature uses a variety of conservatism measures in time-series and cross-sectional tests of contracting, shareholder litigation, taxation, and accounting regulation explanations for conservatism. The tests' results suggest the importance of all four explanations. Two non-conservatism explanations—earnings management and the abandonment option—cannot individually or jointly explain the observed systematic understatement of net assets that is the hallmark of conservatism. Researchers should note that accounting's effects on managerial behavior play a central role in the evolution of both accounting and financial reporting. Assessing the relevance of an accounting method to financial statement users' decisions requires assessing managers' abilities to use that method to manipulate accounting numbers and commit fraud. The evidence on conservatism suggests asymmetric verifiability is critical to constraining manipulation and fraud.
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Coronella, Stefano, Valerio Antonelli et Alessandro Lombrano. « A pioneering era of accounting history : The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe ». Accounting History 22, no 2 (30 janvier 2017) : 214–43. http://dx.doi.org/10.1177/1032373216662486.
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The aim of this article is to show the contributions to the accounting history literature made by Italian scholars working in the second half of the nineteenth century. These scholars comprised the world’s first community of academics, practitioners, office bearers and historians dealing in a systematic way with accounting’s past. They invented the narrative of accounting history and their historical re-enactments on relevant topics have been the basis for further historical research for many years. The last decades of the nineteenth century saw great development in historical studies of accounting, both in and outside of the academies. These studies were mainly of three types: (a) general histories, which examined the evolution of accounting practices from antiquity to the late nineteenth century; (b) investigations of the origins of double-entry and Pacioli; and (c) research on the evolution of accounting practices. Some of the most prominent books and papers published in this period have become widely known abroad. This article contributes to knowledge of early international accounting historians and can be linked to the field of accounting history today. It also demonstrates the widespread dissemination of this early Italian literature around the world, thereby forming the first example of international accounting history.
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Bebbington, Jan, et Jeffrey Unerman. « Achieving the United Nations Sustainable Development Goals ». Accounting, Auditing & ; Accountability Journal 31, no 1 (15 janvier 2018) : 2–24. http://dx.doi.org/10.1108/aaaj-05-2017-2929.
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Purpose The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030. Design/methodology/approach This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues. Findings Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates. Originality/value This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.
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Rimaben A, Kalola, et Chauhan Lalit R. « Accounting Standard (AS) 30 Accounting for Financial Instruments ». Indian Journal of Applied Research 1, no 7 (1 octobre 2011) : 4–6. http://dx.doi.org/10.15373/2249555x/apr2012/2.
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Prado Román, Miguel, Alberto Prado Román et Raul Gómez Martínez. « DESARROLLO DE INFORMES CONTABLES PARA ESTABLECER LA CAPACIDAD ORGANIZATIVA CONTABLE ». Journal of Management and Business Education 1, no 1 (15 juin 2018) : 39–52. http://dx.doi.org/10.35564/jmbe.2018.0004.
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En la actualidad, la enseñanza universitaria se basa en que el docente explica de manera teórica-práctica los conceptos correspondientes a una determinada asignatura, para que de esta manera los alumnos adquieran de manera adecuada dichos conocimientos. Sin embargo, los alumnos consideran que la enseñanza debería estar más enfocada a la práctica empresarial, para que de esta manera puedan mantener una elevada motivación a la hora de aprender y fortalecer sus conocimientos. Debido a esto, los docentes estamos en constante evolución buscando nuevas técnicas para poder aumentar dicha motivación y mejorar sus destrezas profesionales. Por ello, nuestra investigación se ha basado en formular una práctica contable que se ajustase a las exigencias del mercado profesional. Al alumno se le entregó 6 informes contables con operaciones continuadas de empresas reales. El objetivo era que el alumno plantease una estrategia correcta para realizar todas las operaciones contables continúas de la empresa, sin olvidarse de ninguna operación futura de la misma, ya que en caso de que eso pasase se le penalizaría considerablemente. De esto modo, se pretendía aumentar el grado de motivación del alumno dentro de la asignatura, para así mejorar las habilidades contables del mismo.
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H, Supriya. « Forensic Accounting – Emerging Trend in Indian Accounting Field ». International Journal of Trend in Scientific Research and Development Volume-3, Issue-4 (30 juin 2019) : 733–34. http://dx.doi.org/10.31142/ijtsrd23896.
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Edwards, John Richard. « WHINNEY AND WATERHOUSE'S GOVERNMENT ASSIGNMENT 1887–1888 : A STUDY OF ITS SIGNIFICANCE ». Accounting Historians Journal 43, no 1 (1 juin 2016) : 1–32. http://dx.doi.org/10.2308/0148-4184.43.1.1.
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The episode narrated in this paper is situated in late-Victorian Britain when leading chartered accountants, Frederick Whinney and Edwin Waterhouse, were engaged by a British parliamentary committee to examine the costing and accountability practices of the government's military manufacturing establishments (GMMEs). The contributions of this study to accounting's historiography are two-fold. First, the significance of Whinney and Waterhouse's appointment for the status of chartered accountants in late-Victorian Britain is assessed. Second, Whinney and Waterhouse's criticisms of existing accounting routines are examined and evaluated as is the impact of their findings on the subsequent course of accounting practices within GMMEs.
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Chabrak, Nihel, Jim Haslam et Helen Oakes. « What is accounting ? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation ». Accounting, Auditing & ; Accountability Journal 32, no 5 (17 juin 2019) : 1414–36. http://dx.doi.org/10.1108/aaaj-08-2017-3097.
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Purpose The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas. Design/methodology/approach To illustrate and clarify argumentation in terms of accounting mobilization and the domain of accounting research, the mainstream and strongly positivistic accounting perspective adopted in the USA is critically assessed. At the same time, the authors elaborate how much of interpretive research (including much of that labeled critical) is also lacking in terms of the perspective articulated here. Findings The paper stresses the case for questioning the taken-for-granted and conventional. It promotes reflexivity, cautious pragmatism, attentiveness to the value of the existing, responsibility to difference and otherness and openness to new possibilities as part of a deeper critical orientation. Originality/value The paper draws from phenomenology, especially in Heideggerian terms to open-up new conversational domain to debate accounting.
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Wahyuni, Nining Ika. « DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA ». JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no 1 (31 mars 2015) : 12. http://dx.doi.org/10.19184/jauj.v9i1.1230.
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This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace.
The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet.
The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market.
Keyword: accounting education, IFRS
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Ng, Frederick, et Zack Wood. « Unlocking customer accounting’s potential : a service-dominant logic approach ». Pacific Accounting Review 30, no 3 (6 août 2018) : 371–86. http://dx.doi.org/10.1108/par-07-2016-0071.
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Purpose This paper aims to problematise critiques raised against customer accounting’s numeric focus, which risks controlling and simplifying customers rather than facilitating closer engagement. This analysis suggests ways to better account for what it is that customers buy, why they do so and how to better serve them. Design/methodology/approach Service-dominant logic (SDL) is a marketing ideology that recognises the active role of customers in value creation. Seven customer accounting techniques are appraised against SDL principles to identify strengths and shortfalls in logic and application. Findings Customer accounting techniques align with SDL’s beneficiary-oriented and relational view of customers. Weaker alignment is found regarding a focus on outputs rather than outcomes, silence about the customer’s role in co-creating value and failure to recognise contextual circumstances. Research limitations/implications The analysis uses prototypical descriptions of customer accounting techniques. Actual applications could offset weaknesses or raise other shortfalls. Practical implications For each area of SDL, the authors suggest avenues for integrating SDL into customer accounting using related literature and building on concepts within customer accounting techniques. Originality/value SDL contrasts with the traditional, goods-dominant logic that underscores much of accounting. SDL is used to critically and constructively evaluate customer accounting techniques.
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Xiong, Lun, Manqiu Wang, Jin Mao et Bo Huang. « A Review of Building Carbon Emission Accounting Methods under Low-Carbon Building Background ». Buildings 14, no 3 (13 mars 2024) : 777. http://dx.doi.org/10.3390/buildings14030777.
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With the continuous development of the global economy, carbon dioxide and other greenhouse gas emissions are persistently increasing, making global warming an indisputable fact. As a high-energy consuming industry, the building industry has gradually emerged as the primary source of greenhouse gas emissions during urban expansion. Consequently, countries are exploring sustainable development pathways for low-carbon buildings to minimize the detrimental impact caused by the construction industry. This paper summarizes the current status of low-carbon building development and, through literature analysis concerning carbon standard systems and carbon emission accountings, discusses the challenges and possible improvements for the future. Establishing a quantitative evaluation tool for carbon emissions and elucidating accounting methods in the construction field is fundamental and a prerequisite for comprehensively studying low-carbon buildings throughout their life cycle. The challenges of low-carbon building development are as follows: (1) lack of a set of carbon emission measurement standards that can be commonly used internationally, (2) lack of a deep and systematic study of the theory of carbon emission accountings and (3) difficulty in recognizing carbon emission boundaries and related data for existing carbon emission accounting methods. This paper provides a comprehensive analysis of the current progress in low-carbon building development, along with an examination and optimization of the application of carbon emission accounting methodologies within construction to address the challenges.
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Tinker, Tony. « Beyond the Brilovian Critique : Traditional vs. Organic Intellectuals in Critical Accounting Research ». Accounting and the Public Interest 2, no 1 (1 janvier 2002) : 68–87. http://dx.doi.org/10.2308/api.2002.2.1.68.
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If critical accounting's mandate is to interrogate activities that fall into that deep chasm between private and public interests, then the advent of an American Accounting Association journal, Accounting and the Public Interest, is long overdue. In meeting this mandate, critical researchers must guard against becoming wedded to ossified and out-moded notions of public interest; they must be vigilantly self-critical. In this spirit, this paper visits the work of a pre-eminent public interest advocate, Abraham Briloff. Briloff's critique reigns supreme as the foremost challenge to the Accounting Establishment. Typically, his investigations focus on “The Profession,” and the audit and reporting practices of large accounting firms (the Big 8/6/5). So dominant has been the Brilovian critique that, in the U.S. today, it dwarfs all other forms of critical accounting inquiry. This paper argues that the Brilovian focus on “The Profession,” as an initial starting point, may have been adequate for its time; however, it is increasingly limited as a basis for critical research—in the U.S. and elsewhere. “The Profession” focus excludes a growing amount of accounting activity—as to what accounting produces, and how accounting is reproduced—that requires analysis and intervention. This paper reviews the perspective of “The Profession” and then explores an array of starting points that share the common trait of being expressions of the commodity form.
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Kerr, Stephen G. « Service Science And Accounting ». Journal of Service Science (JSS) 1, no 2 (1 octobre 2008) : 17–26. http://dx.doi.org/10.19030/jss.v1i2.4292.
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The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated by a stewardship proposition. The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment. Accountings other major proposition is valuation. Areas of opportunity for positive contributions from a service science approach are discussed. Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential. Several avenues for research into ways service science can improve accounting scholarship are suggested.
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Quail, John. « Accounting's Motive Power – the Vision and Reality for Management Accounting on the Nationalised Railways to 1959 ». Accounting, Business & ; Financial History 16, no 3 (novembre 2006) : 419–46. http://dx.doi.org/10.1080/09585200600969513.
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