Academic literature on the topic 'Accounting theory'

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Journal articles on the topic "Accounting theory"

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Montagna, Paul. "Accounting elites and accounting theory." Accounting, Organizations and Society 16, no. 1 (1991): 93–99. http://dx.doi.org/10.1016/0361-3682(91)90034-c.

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KHOMУN, Petro. "Accounting theory verbalism." Naukovi pratsi NDFI 2021, no. 2 (2021): 131–45. http://dx.doi.org/10.33763/npndfi2021.02.131.

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Based on the deductive understanding of current publications in the area of accounting theory, it is determined that it is increasingly acquiring signs of verbalism. It is caused by an excessive enthusiasm for foreign terminology, and without a balanced application in the context of accounting, since it is based on arbitrary interpretations of foreign words, as a result of which the authors fall into a semantic trap. The author emphasizes the importance of focusing not on false verbose scholastic exercises in an attempt to pretend to be the discoverers of certain ephemeris terminologies, but o
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Burdenko, I., and A. Korol. "BEHAVIORAL THEORY AND ACCOUNTING SYSTEM." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 4 (2021): 106–15. http://dx.doi.org/10.21272/1817-9215.2021.4-13.

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The article is devoted to the study of the essence of behavioral theory and its relationship with accounting as a system. Behavioral theory studies and explains human behavior through incentives and punishments and today this theory is interdisciplinary, because it allows you to predict human behavior during management decisions in the process of economic activity. Behavioral science is a component of economic psychology, which analyzes and studies the behavior of people using a systematic approach, that is, the object is considered as a system in whole. The role of behavioral science is unque
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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
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Hosnan, Ali, Driana Leniwati, Endang Dwi Wahyuni, and Mudrifah Mudrifah. "Persepsi mahasiswa akuntansi terhadap minat profesi akuntan pendidik: teori motivasi dan harapan berbasis akuntansi syariah." AKURASI: Jurnal Riset Akuntansi dan Keuangan 5, no. 3 (2023): 209–30. http://dx.doi.org/10.36407/akurasi.v5i3.913.

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Accountant educators have a significant role in developing human resources now and in the future because accountant educators are the starting point in creating professional accountants who behave ethically. The purpose of this study is to analyze how accounting students perceive the interest of the accounting profession as educators based on Herzberg's Hygiene-Motivation Theory and Vroom's Expectancy Theory. Data were obtained from interviews with research subjects, accounting lecturers, and students at the University of Muhammadiyah Malang, Class of 2018 and 2019. Based on Herzberg's Motivat
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Khomyn, P. "Vice versa accounting theory." Galic'kij ekonomičnij visnik 56, no. 1 (2019): 148–57. http://dx.doi.org/10.33108/galicianvisnyk_tntu2019.01.148.

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BOLAND, LAWRENCE A., and IRENE M. GORDON. "Criticizing positive accounting theory." Contemporary Accounting Research 9, no. 1 (1992): 142–70. http://dx.doi.org/10.1111/j.1911-3846.1992.tb00874.x.

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Lambert, Richard A. "Contracting theory and accounting." Journal of Accounting and Economics 32, no. 1-3 (2001): 3–87. http://dx.doi.org/10.1016/s0165-4101(01)00037-4.

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Zeff, Stephen A. "My Accounting Theory Seminar." Accounting Historians Journal 45, no. 1 (2018): 135–40. http://dx.doi.org/10.2308/aahj-10574.

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Deb, Rajat. "Accounting Theory Coherence Revisited." Management and Labour Studies 44, no. 1 (2019): 36–57. http://dx.doi.org/10.1177/0258042x18823134.

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The study attempts to assess the relevance of accounting theories by adopting a cross-sectional research design through survey from randomly chosen graduate and post-graduate commerce students of Tripura, a north-eastern Indian state. Based on the literature research, hypotheses and a model are formed; the reliability and validity of the instrument is checked before the final survey. The inferential statistics indicate likely to conclude that pedagogy impacts perception on accounting theories which in turn influence practices, accounting standards, financial statements, and accounting research
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Dissertations / Theses on the topic "Accounting theory"

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Willett, Roger. "Accounting measurement theory." Thesis, University of Aberdeen, 1985. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=165709.

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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Bonin, Holger. "Generational accounting : theory and application /." Berlin : Springer, 2001. http://aleph.unisg.ch/hsgscan/hm00060726.pdf.

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Alfahad, Khaled Fouzan. "Accounting in higher education : a grounded theory of accounting absence." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/369008/.

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To date, very few studies have investigated accounting absence in organisations, and only two of these have investigated the absence of accounting in higher education (HE). This has posed difficulties to the author of this thesis to identify a framework of accounting absence against which to conduct the research. To mitigate this, the Grounded Theory (GT) approach was applied and developed in this research to facilitate an in-depth explanation of the issue of accounting absence. Subsequently, the researcher extensively and intensively conducted semi-structured interviews in addition to reviewi
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Kierzek, Sonja. "Essays on accounting theory and revenue recognition /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000253338.

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Klausner, Becky. "Macro-prudential accounting a theory regarding magis /." [Denver, Colo.] : Regis University, 2009. http://165.236.235.140/lib/BKlausner2009.pdf.

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Shah, Esta Denton. "Advances to Mental Accounting Theory| Evidence for Mental Stealing and Retroactive Malleable Mental Accounting." Thesis, Northwestern University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3705358.

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<p> Mental accounting, defined as the process whereby consumers code, categorize, and evaluate economic outcomes in the form of mental &ldquo;budgets&rdquo; (Thaler 1980; 1985), has been encouraged as a strategy to aid individuals in the regulation of finances and other resources. However, far less research has examined the pitfalls of mental accounting. Essay 1 investigates how mental accounting can lead to suboptimal decisions for others. We propose a novel hypothesis to understand an effect we term &ldquo;mental stealing,&rdquo; whereby mental accounts focus individuals on budgets so much t
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Pastra, Panayiota. "A descriptive theory of the big accounting firm." Thesis, University of Strathclyde, 2003. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21532.

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This is an accounting dissertation, whose subject is the type of firm that dominated accounting developments in the UK and the US for most of the 20th century. Its focus is theory creation and most of the dissertation exposition does not focus on the theory per se. Instead, most of the exposition is devoted to communicating the pathway of the reflexive interpretation of the empirical materials relied on. Thus, the last chapter is the theory chapter, as it is the culmination and conclusion of theory creation. Theory creation relied on a qualitative research methodology (bricolage) that combined
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Musvoto, Saratiel Wedzerai. "Applying the representational theory of measurement to accounting." Thesis, Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03282009-125051/.

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Coulombe, Daniel. "Voluntary income increasing accounting changes : theory and further empirical investigation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26983.

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This thesis presents a three step analysis of voluntary income increasing accounting changes. We first propose a theory as to why managers would elect to modify their reporting strategy. This theory builds on research on the economic factors motivating accounting choices, since it is assumed that accounting choices are a function of political costs, manager's compensation plans and debt constraints. Specifically, we claim that adversity motivates the manager to effect an income increasing accounting change. Secondly, the thesis proposes a theoretical analysis of the potential market responses
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Books on the topic "Accounting theory"

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Belkaoui, Ahmed. Accounting theory. 2nd ed. Harcourt Brace Jovanovich, 1985.

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Belkaoui, Ahmed. Accounting theory. 3rd ed. Academic Press, 1992.

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Wolk, Harry. Accounting Theory. SAGE Publications Ltd, 2009. http://dx.doi.org/10.4135/9781446260784.

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Kam, Vernon. Accounting theory. 2nd ed. Wiley, 1990.

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Riahi-Belkaoui, Ahmed. Accounting theory. 5th ed. International Thomson Business, 2004.

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Belkaoui, Ahmed. Accounting theory. 3rd ed. Dryden Press, 1994.

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Belkaoui, Ahmed. Accounting theory. 2nd ed. Harcourt Brace Jovanovich, 1985.

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Most, Kenneth S. Accounting theory. 2nd ed. Holt, Rinehart and Winston of Canada, 1986.

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Hendriksen, Eldon S. Accounting theory. 5th ed. Irwin, 1992.

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1906-, Baxter William T., ed. Accounting theory. Garland Pub., 1996.

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Book chapters on the topic "Accounting theory"

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Scapens, Robert W. "Agency Theory and Management Accounting." In Management Accounting. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_10.

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Scapens, Robert W. "Agency Theory and Management Accounting." In Management Accounting. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_11.

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Alexander, David. "Accounting theory, or Accounting can be interesting." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_1.

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Cowton, Christopher J. "Virtue Theory and Accounting." In International Handbooks in Business Ethics. Springer Netherlands, 2017. http://dx.doi.org/10.1007/978-94-007-6510-8_74.

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Cowton, Christopher J. "Virtue Theory and Accounting." In Handbook of Virtue Ethics in Business and Management. Springer Netherlands, 2016. http://dx.doi.org/10.1007/978-94-007-6729-4_74-1.

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Shtaltovna, Annastasiya, Kristof Van Assche, and Anna-Katharina Hornidge. "Accounting in Evolving Organizations." In Evolutionary Governance Theory. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-12274-8_18.

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Shrivastava, Amit, M. Chandra Shekar, and K. Sreshta Rebecca. "Sustainable Accounting Practices." In Infrastructure Development – Theory, Practice and Policy. Routledge, 2022. http://dx.doi.org/10.4324/9781003311157-12.

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Wray, L. Randall. "The Basics of Macroeconomic Accounting." In Modern Money Theory. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-47884-0_1.

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Wray, L. Randall. "The Basics of Macroeconomic Accounting." In Modern Money Theory. Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9781137265142_1.

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Wray, L. Randall. "The Basics of Macroeconomic Accounting." In Modern Money Theory. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137539922_2.

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Conference papers on the topic "Accounting theory"

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Xia, Yisha, Fan Yang, Pengbo Wang, and Hui Jiang. "Stochastic Magnetization Model Based on Copula Theory Accounting for Magnetic Material Variability." In 2024 IEEE China International Youth Conference on Electrical Engineering (CIYCEE). IEEE, 2024. https://doi.org/10.1109/ciycee63099.2024.10846624.

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Wang, Zihao, and Wen-Xing Zhu. "Fault tolerance analysis of mixed traffic flow accounting for actuator failures and saturation." In 2024 4th International Conference on Control Theory and Applications (ICoCTA). IEEE, 2024. https://doi.org/10.1109/icocta64736.2024.00050.

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Nasution, Shabrina Tri Asti, Rizqy Fadhlina Putri, Iskandar Muda, and Syafruddin Ginting. "Positive Accounting Theory: Theoretical Perspectives on Accounting Policy Choice." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009506011281133.

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Azmi, Zul, Abdillah Nasution, Wardayani Wardayani, et al. "Grounded Theory in Accounting Research." In Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.18-7-2019.2288566.

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Peng, Wang. "Management framework and practice of accounting theory." In 2015 International Conference on Social Science and Technology Education. Atlantis Press, 2015. http://dx.doi.org/10.2991/icsste-15.2015.2.

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"Teaching Reform of Accounting Theory and Practice." In 2020 International Conference on Educational Science. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000250.

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Dong, Mian, Tian Lan, and Lin Zhong. "Rethink energy accounting with cooperative game theory." In MobiCom'14: The 20th Annual International Conference on Mobile Computing and Networking. ACM, 2014. http://dx.doi.org/10.1145/2639108.2639128.

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Lei Zhang, Shou-ming Zhang, and Zhen Zhang. "Compensation Management based on mental accounting theory." In 2010 2nd International Conference on Information Science and Engineering (ICISE). IEEE, 2010. http://dx.doi.org/10.1109/icise.2010.5690878.

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Nurmadi, Ruswan, Sumardi Adiman, Iskandar Muda, and Syafruddin Ginting. "Measuring and Valuation of Asset: Accounting Theory Perspective." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009510912081212.

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Tasios, Stergios, Evangelos Chytis, Evangelia Proniou, and Alexandra Charisi. "COVID-19 pandemic and its impact on the accounting profession." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp9.

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The pandemic significantly altered the working environment due to the shift to remote working, redesigned office functions and reengineered working protocols (Parker, 2020). In addition, employee stress levels increased, their autonomy and perception of hierarchy changed and relatedness within organizations was impaired (Delfino &amp; van der Kolk, 2021). While most accounting literature focused mainly on public budgeting, accounting education, financial markets, public sector and corporate disclosure (Rinaldi, 2022) little research has been conducted on the accounting profession per se. Early
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Reports on the topic "Accounting theory"

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Coavas Blanquicet, Sami Gabriel, and Celene Romero Haddad. Theory of demand. Ediciones Universidad Cooperativa de Colombia, 2023. http://dx.doi.org/10.16925/gcnc.51.

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Due to its simplicity, this lecture note is intended to be a source of introductory reference for students of the faculty of administrative, accounting and related sciences on one of the elements that make up the markets: the demand. It shows the definitions and types of demand, the law of demand, graphic and mathematical analysis. This is done through simple examples that link the theoretical-practical and its impact on markets. The theory of demand serves as a fundamental pillar in the field of Economics, aiming to comprehend and predict consumer behavior patterns. This document introduces i
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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received f
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Minor, Peter, and Terrie Walmsley. MyGTAP: A Program for Customizing and Extending the GTAP Database for Multiple Households, Split Factors, Remittances, Foreign Aid and Transfers. GTAP Working Paper, 2013. http://dx.doi.org/10.21642/gtap.wp79.

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The GTAP standard model has proved a useful analysis tool and data source for over 20 years. The GTAP model has been updated overtime, but it maintains the structure of a single regional household, with income distributed into three components: government, private and savings-investment expenditures. There has been a need for a more detailed accounting system, especially as it relates to estimating the potential impacts of policies and global shocks on poverty, sustainable and inclusive growth. This paper (and its companion paper) present a method for splitting the GTAP regional household and
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Muhlestein, Michael, and Carl Hart. Geometric-acoustics analysis of singly scattered, nonlinearly evolving waves by circular cylinders. Engineer Research and Development Center (U.S.), 2020. http://dx.doi.org/10.21079/11681/38521.

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Geometric acoustics, or acoustic ray theory, is used to analyze the scattering of high-amplitude acoustic waves incident upon rigid circular cylinders. Theoretical predictions of the nonlinear evolution of the scattered wave field are provided, as well as measures of the importance of accounting for nonlinearity. An analysis of scattering by many cylinders is also provided, though the effects of multiple scattering are not considered. Provided the characteristic nonlinear distortion length is much larger than a cylinder radius, the nonlinear evolution of the incident wave is shown to be of muc
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Rodríguez-Apolinar, Sergio, and Eduardo Fernández-Arias. The Productivity Gap in Latin America: Lessons from 50 Years of Development. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0011731.

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This paper combines development accounting exercises with economic theory to assess the importance of total factor productivity and the accumulation of factors of production as engines of growth in Latin America. Using the new, drastically revised Penn World Table (PWT) and Barro-Lee datasets, the paper shows that lower and non-convergent income relative to successful development benchmarks are explained by subpar productivity gains rather than slower factor accumulation. The empirical analysis of the interplay between productivity and accumulation in the process of development suggests that o
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Daude, Christian, and Eduardo Fernández-Arias. On the Role of Productivity and Factor Accumulation in Economic Development in Latin America and the Caribbean. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0010927.

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This paper combines development and growth accounting exercises with economic theory to estimate the relative importance of total factor productivity and the accumulation of factors of production in the economic development performance of Latin America. The regions development performance is assessed by contrast with various alternative benchmarks, both advanced countries and peer countries in other regions. The paper finds that total factor productivity is the predominant factor: low productivity and slow productivity growth, as opposed to impediments to factor accumulation, are the key to un
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Fernández-Arias, Eduardo. On the Role of Productivity and Factor Accumulation in Economic Development in Latin America and the Caribbean: 2017 Update. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0009372.

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This report combines development and growth accounting exercises with economic theory to estimate the relative importance of total factor productivity and the accumulation of factors of production in the economic development performanceof Latin America. The region’s development performance is assessed by contrast with various alternative benchmarks, both advanced countries and peer countries in other regions. The paper finds that total factor productivity is the predominant factor: low productivity and insufficient productivity growth, as opposed to impediments to factor accumulation, are the
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Briand, Etienne, Massimiliano Marcellino, and Dalibor Stevanovic. Inflation, Attention and Expectations. CIRANO, 2025. https://doi.org/10.54932/qxot2239.

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We investigate the role of attention in shaping inflation dynamics. To measure the general public attention, we utilize Google Trends (GT) data for keywords such as "inflation." For professional attention, we construct an indicator based on the standardized count of Wall Street Journal (WSJ) articles with "inflation" in their titles. Through empirical analysis, we show that attention significantly impacts inflation dynamics, even when accounting for traditional inflation-related factors. Macroeconomic theory suggests that expectations formation is a natural mechanism to explain these findings.
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Salazni, Mariana, and Valerie Mercer-Blackman. Unemployment and Growth: Does Okun's Law Apply to Trinidad and Tobago? Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0008447.

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Are output changes and the unemployment rate related in Trinidad and Tobago? According to the economic theory known as Okun's Law, the two variables should be negatively correlated, and for the United States this relation holds quite well. We test this hypothesis for the economy of Trinidad and Tobago using annual data between 1980 and 2012 and also look at more recent quarterly data, accounting for the fact that the energy sector is a large contributor to the country's GDP. We find that the relation between unemployment and real growth is negative but weaker in Trinidad and Tobago, compared w
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Ahmad, Ehtisham, and Hernán Viscarra Andrade. Public Investment for Sustainable Development in Chile: Building on the National Investment System. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007022.

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The Chilean National Investment System (Sistema Nacional de Inversiones, or SNI), is a model of consistent and transparent investment appraisal. However, the investment outcomes have exacerbated spatial and interpersonal inequalities, increasing informality, congestion, and pollution in metropolitan areas. This paper argues that the project selection methods used do not account for inequality aversion, congestion, and externalities. The manner in which funds are allocated to regions also has an impact on the outcomes. Using a generalization of the theory of reform and shadow prices by Drèze an
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