accounting theory research paper

Academia.edu no longer supports Internet Explorer.

To browse Academia.edu and the wider internet faster and more securely, please take a few seconds to  upgrade your browser .

Enter the email address you signed up with and we'll email you a reset link.

• We're Hiring!
• Help Center

Accounting Theory: Research, regulation and accounting practice

2008, Faculty of Commerce Papers

Related Papers

Michael Gaffikin

Over the years there have been many arguments and debates over the necessity for regulation. Those who believe in the efficacy of markets argue that regulation is not necessary as market forces will operate to best serve society and optimise the allocation of resources. However, there are many who point out that markets do not always operate in the best interests of societies so some form of intervention in the form of regulation is necessary. This is obvious in many aspects of society. For example, if there were no road rules for drivers chaos would result on the roads. If there were no restrictions on some “economic” activities then there would not be any need of drug smugglers as the market would indicate the need (demand) for drugs which would subsequently be supplied. These are obviously extreme examples but it is not hard to realise that there are many instances were regulations protect societies from undesirable activities.

International Journal of Critical Accounting

mohammad nurunnabi

Accounting, Organizations and Society

Christopher Napier

Purpose – To revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty-first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting. Design/methodology/approach – A retrospective and prospective essay focusing on developments in the historical accounting literature. Findings – The special issue’s advocacy of critical and interpretive histories of accounting’s past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks. Research limitations/implications – The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation. Originality/value – In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting’s past.

In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as a science, with attempts to employ a scientific methodology; as a purely technical expression of economic theory, heavily dominated by research in finance; and as part of “law”, albeit law (regulation) heavily influenced by dominant economic and political ideology. That discussion revealed that all these perspectives have suffered from severe shortcomings. Fortunately, there are other perspectives on accounting which may prove more fruitful and some of these will be discussed in this paper. A common element in many of these alternatives approaches is to view accounting as a social science.

This paper describes the development of what has been regarded as accounting theory concentrating largely on that in the first 70 years of the 20th century. It demonstrates that a major motivation for this theory was the generally accepted belief in the need for greater conceptual rigour in accounting theory and research. A major part of this theorising was designed to solve a major accounting problem, viz accounting in periods of changing prices, notably inflation. In examining this early theorizing the paper describes the elements of theories and their use by academic theorists, practitioner theories and theories from various committees.

Critical Perspectives on Accounting

Dale Tweedie

This paper argues Axel Honneth’s critical theory can advance critical accounting research, especially within the Frankfurt School tradition. As prior accounting scholars have shown, Frankfurt School critical theory aims to mobilize rationally-defensible norms embedded in, or ‘immanent’ to, extant social practice that can effect emancipatory social change. While prior critical theory focuses on Jürgen Habermas, Honneth offers a promising alternative. Habermasian critical accounting derives critical norms from rational pre-conditions of autonomous social discourse. Honneth mobilises a broader set of norms from two alternative sources: (i) a philosophical anthropology of recognitive self-development; and, (ii) sociological reconstructions of normative pre-conditions of specific institutions or social practices. Honneth’s critical theory can illuminate injustices and pathologies in which accounting is complicit, but which fall outside of Habermas’ discursive-procedural lens. The paper illustrates these possibilities across multiple levels of critical accounting research. Within organisations, Honneth’s philosophical anthropology of recognition can provide a richer phenomenology of how accounting practices or systems can impair subjects’ self-relations. Honneth’s normative sociology also suggests some less historically contingent, more rationally-grounded strategies to critique accounting institutions and frameworks that violate their own enabling promises or norms.

Accounting History

Alan J . Richardson

RELATED PAPERS

Umesh Sharma

Michael Gaffikin , Michael Gaffikin , augustine udotong

Hector Alexander Alba Avelino

Lesley Catchpowle

Trifu Nicoleta

Handbook of Management Accounting Research, vol. 1, C. Chapman, A. Hopwood & M. Shields (eds.)

Trevor Hopper

Accounting Organizations and Society

Glen Lehman

Patty McNicholas

Shozaib Muhammad

Trevor Hopper , Philippe Lassou

Accounting Forum

st-andrews.ac.uk

Frank Jan De Graaf , Matthew M. Haigh

Russell Craig

Frank Jan De Graaf , Matthew M Haigh

Nohora García

Lorna Stevenson

British Journal of Management

Raymond Hogler

Routledge Studies in International Business and the World Economy

C. Hinings , Teresa Rose

Paul Williams

Niamh M. Brennan

Carmen Correa

Gregory Jenkins

Doctor Aida Sy

Dr Javier Husillos

Fabrizio Panozzo

Lucas Nutels

Josephine Maltby

Michael Gaffikin , Sudhir Lodh

Accounting, Auditing & Accountability Journal

Helen Irvine

Shahzad Uddin , Trevor Hopper

Oxford Research Encyclopedia of Criminology

David Whyte

RELATED TOPICS

•   We're Hiring!
•   Help Center
• Find new research papers in:
• Health Sciences
• Earth Sciences
• Cognitive Science
• Mathematics
• Computer Science
• Academia ©2024

• Browse All Articles
• Newsletter Sign-Up

Accounting →

• 23 Apr 2024
• In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

What can companies and regulators do as climate predictions grow grimmer? They should measure impact, strengthen environmental institutions, and look to cities to lead, say Robert Kaplan, Shirley Lu, and Rosabeth Moss Kanter.

• 17 Jan 2024
• Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Many companies set emissions targets with great fanfare—and never meet them, says research by Shirley Lu and colleagues. But what if investors held businesses accountable for achieving their climate plans?

• 23 Jun 2023

This Company Lets Employees Take Charge—Even with Life and Death Decisions

Dutch home health care organization Buurtzorg avoids middle management positions and instead empowers its nurses to care for patients as they see fit. Tatiana Sandino and Ethan Bernstein explore how removing organizational layers and allowing employees to make decisions can boost performance.

• 07 Feb 2023

Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay

What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen.

• 13 Jan 2023

Are Companies Actually Greener—or Are They All Talk?

More companies than ever use ESG reports to showcase their social consciousness. But are these disclosures meaningful or just marketing? Research by Ethan Rouen delves into the murky world of voluntary reporting and offers advice for investors.

• 24 Feb 2022

Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC

After two years of COVID-19, many hospitals still haven't figured out how to manage the overwhelming wave of patients that flood ICUs during each surge. Regina Herzlinger and Richard Boxer offer a novel solution. Open for comment; 0 Comments.

• 28 Feb 2021
• Working Paper Summaries

Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer

This paper introduces a framework to investors and researchers interested in accounting-based valuation. The framework connects expected stock returns to accounting valuation anchors. It can be generalized to evaluate an enterprise's expected returns, and can be adapted to correct for the use of stale accounting data.

Measuring Employment Impact: Applications and Cases

Employment impact-weighted accounting statements quantify the positive and negative effects of firm practices for employees and the broader labor community. This analysis of companies in different sectors shows how these statements are beneficial both at an aggregate and more specific level.

• 02 Nov 2020

Accounting for Organizational Employment Impact

Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper’s methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices and performance. Closed for comment; 0 Comments.

• 20 Sep 2020

Updating the Balanced Scorecard for Triple Bottom Line Strategies

Society increasingly expects businesses to help solve problems of environmental degradation, inequality, and poverty. This paper explains how the Balanced Scorecard and Strategy Map should be modified to reflect businesses’ expanded role for society.

• 24 Aug 2020

Performance Hacking: The Contagious Business Practice that Corrodes Corporate Culture, Undermines Core Values, and Damages Great Companies

Performance hacking (or p-hacking for short) means overzealous advocacy of positive interpretations to the point of detachment from actuals. In business as in research there are strong incentives to p-hack. If p-hacking behaviours are not checked, a crash becomes inevitable.

• 27 Feb 2020
• Sharpening Your Skills

How Following Best Business Practices Can Improve Health Care

Why do Harvard Business School scholars spend so much time and money analyzing health care delivery? Open for comment; 0 Comments.

• 18 Feb 2020

A Preliminary Framework for Product Impact-Weighted Accounts

Although there is growing interest in environmental, social, and governance measurement, the impact of company operations is emphasized over product use. A framework like this one that captures a product’s reach, accessibility, quality, optionality, environmental use emissions, and end of life recyclability allows for a systematic methodology that can be applied to companies across many industries.

• 16 Oct 2019

Core Earnings? New Data and Evidence

Using a novel dataset of earnings-related disclosures embedded in the 10-Ks, this paper shows how detailed financial statement analysis can produce a measure of core earnings that is more persistent than traditional earnings measures and forecasts future performance. Analysts and market participants are slow to appreciate the importance of transitory earnings.

• 28 May 2019

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

It's becoming more difficult for investors to sue corporate auditors. The result? A weakening of trust in US capital markets, says Suraj Srinivasan. Open for comment; 0 Comments.

• 22 Jan 2019

Corporate Sustainability: A Strategy?

Between 2012 and 2017, companies within most industries adopted an increasingly similar set of sustainability practices. This study examines the interplay between common and strategic practices. This dynamic distinction helps for understanding whether and how sustainability practices can help companies establish a competitive advantage over time.

• 03 Jan 2019

Financing the Response to Climate Change: The Pricing and Ownership of US Green Bonds

Green bonds are used for environmentally friendly purposes like renewable energy. Complementing previous research, this paper explores the US corporate and municipal green bond and shows that a subset of investors is willing to give up some return to hold green bonds.

• 03 Dec 2018

How Companies Can Increase Market Rewards for Sustainability Efforts

There is a connection between public sentiment about a company and how the market rewards its corporate social performance, according to George Serafeim. Is your company undervalued? Open for comment; 0 Comments.

• 19 Nov 2018

Lazy Prices

The most comprehensive information windows that firms provide to the markets—in the form of their mandated annual and quarterly filings—have changed dramatically over time, becoming significantly longer and more complex. When firms break from their routine phrasing and content, this action contains rich information for future firm stock returns and outcomes.

• 24 Sep 2018

How Cost Accounting is Improving Healthcare in Rural Haiti

The cost of healthcare in rural Haiti was found to vary widely, even inside the same health organization. A pioneering cost accounting system co-developed by Robert Kaplan was called in to determine the cause. Open for comment; 0 Comments.

•   SMU Libraries
• Scholarship & Research
• Teaching & Learning
• Bridwell Library
• Business Library
• DeGolyer Library
• Fondren Library
• Hamon Arts Library
• Underwood Law Library
• Fort Burgwin Library
• Exhibits & Digital Collections
• SMU Scholar
• Special Collections & Archives
• Connect With Us
• Research Guides by Subject
• How Do I . . . ? Guides
• Find Your Librarian
• Writing Support

ACCT 4317: Accounting Theory: Research Paper

Research paper resources.

Learn how to find articles in Library Search with this tutorial .

• Google Scholar As the name implies, Google Scholar will search for scholarly resources on the web. If you use it on campus or indicate SMU in the library links under Settings , then you can easily and freely access materials available at SMU.
• Mergent Online This link opens in a new window Historical & current financials for public companies with limited fixed-income data & equity analysis more... less... Most data can be exported to Excel. Full company reports and tear sheets are printable in PDF format. View the Finding Financials tutorial for more insights.

Why Do I Need This Guide?

Your assignment requires you to find authoritative research concerning an accounting topic. A basic Google search is not the best method to find the appropriate sources. This research guide will direct you toward better search methods to ensure success.

Related Guides

• Accounting & Audit Research
• Search for Articles Guide
• Citing Business Sources

Further Your Skills with Workshops

The one-hour, hands on Moving Beyond Google for Business Research workshop focuses on effective and efficient use of the resources you will need to successfully find appropriate articles for your research.

The one-hour, hands on  Accounting Research workshop  focuses on effective and efficient use of the resources you will need to locate company financials and accounting standards.

• Business Research Workshops

Need a different time? If you have a group of 4 or more, we can add a session for you. Request a workshop .

Need More Help?

• Last Updated: Feb 23, 2024 3:36 PM
• URL: https://guides.smu.edu/acct4317