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Journal articles on the topic 'Accounting theory'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Jack, Lisa. "STRONG STRUCTURATION THEORY AND MANAGEMENT ACCOUNTING RESEARCH." Advances in Scientific and Applied Accounting 10, no. 2 (2017): 211–23. http://dx.doi.org/10.14392/asaa.2017100205.

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12

Hatta, Madani, and Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR." Jurnal Akuntansi 7, no. 2 (2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.

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This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a su

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13

Zhuravel, Hryhoriy, Mykola Shynkaryk, and Sviatoslav Pytel. "Accounting as an element of practical economic theory." Herald of Economics, no. 1 (April 25, 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 o

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14

Ouda, Hassan A. G., and Ralf Klischewski. "Accounting and politicians: a theory of accounting information usefulness." Journal of Public Budgeting, Accounting & Financial Management 31, no. 4 (2019): 496–517. http://dx.doi.org/10.1108/jpbafm-10-2018-0113.

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Purpose How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved. Design/methodology/approach Applying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the

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15

Watts, Ross L. "Accounting choice theory and market-based research in accounting." British Accounting Review 24, no. 3 (1992): 235–67. http://dx.doi.org/10.1016/s0890-8389(05)80023-x.

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16

Patel, Alpesh T. "Responsibility Accounting: A Study in Theory and Practice." Indian Journal of Applied Research 3, no. 3 (2011): 1–2. http://dx.doi.org/10.15373/2249555x/mar2013/1.

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17

SOYINKA, Kazeem A., Ajibola OLAWOL, and Oluwafemi M. SUNDAY. "Game Theory and Accounting: A Review of Literature." International Journal of Research Publication and Reviews 5, no. 4 (2024): 539–44. http://dx.doi.org/10.55248/gengpi.5.0424.0907.

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18

Khomyn, P. "Grizail – Ignis Sanat accounting theory." Galic'kij ekonomičnij visnik 54, no. 1 (2018): 88–97. http://dx.doi.org/10.33108/galicianvisnyk_tntu2018.01.088.

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19

Khomyn, Petro. "SOFISTICS ''GLOBALISM'' IN ACCOUNTING THEORY." Institute of accounting, control and analysis in the globalization circumstances, no. 1 (March 2020): 72–78. http://dx.doi.org/10.35774/ibo2020.01.072.

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20

Walińska, Ewa. "Accounting Policy – Theory and Practice." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 193–205. http://dx.doi.org/10.18276/frfu.2016.2.80/2-21.

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21

Юсупов, Р. М. "Historical development of accounting theory." Экономика и предпринимательство, no. 9(122) (October 3, 2020): 208–10. http://dx.doi.org/10.34925/eip.2020.122.9.039.

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Цель статьи заключается в обосновании методов учета на базе вероятного слияния как правового, так и экономического вектора развития бухгалтерского учета. Так как такой факт должен разрешить преодоление существующих задач, увеличения результативности деятельности организаций, в итоге последовательного координирования статики формирования взаимоотношений имущества и структурированной окружения учета. The purpose of the article is to substantiate accounting methods based on the probable merger of both legal and economic vectors of accounting development. Since this fact should allow overcoming ex

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22

Шахбанов, Р. Б., С. А. Мусагаджиева, and Ф. Н. Рамазанова. "Subcontracting accounting: theory and methodology." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 1384–88. http://dx.doi.org/10.34925/eip.2021.129.4.277.

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В статье рассматриваются вопросы бухгалтерского учета материальнопроизводственных запасов, в том числе используемых в качестве давальческого сырья. дано определение давальческого сырья. приведены ситуации, связанные с использованием давальческого сырь, рассмотрены нормативно-правовые основы классификации, использования отчуждения, потребления давальческого сырья. особое внимание уделено теоретическим и методическим аспектам бухгалтерского учета давальческого сырья на примере строительного производства, выявлены определенные противоречия, сформулированы авторские предложения. The article deals

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23

Boučková, Markéta. "Management Accounting and Agency Theory." Procedia Economics and Finance 25 (2015): 5–13. http://dx.doi.org/10.1016/s2212-5671(15)00707-8.

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24

Demski, Joel S. "Positive accounting theory: A review." Accounting, Organizations and Society 13, no. 6 (1988): 623–29. http://dx.doi.org/10.1016/0361-3682(88)90036-0.

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25

Macintosh, Norman B., and Robert W. Scapens. "Structuration theory in management accounting." Accounting, Organizations and Society 15, no. 5 (1990): 455–77. http://dx.doi.org/10.1016/0361-3682(90)90028-s.

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26

Thomson, Lydia. "Accounting theory: Text and readings." British Accounting Review 23, no. 4 (1991): 372–73. http://dx.doi.org/10.1016/0890-8389(91)90071-9.

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27

Vander Bauwhede, Heidi. "Book review: Financial accounting theory." International Journal of Accounting 42, no. 1 (2007): 116–18. http://dx.doi.org/10.1016/j.intacc.2006.12.007.

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28

Kabir, M. Humayun. "Positive Accounting Theory and Science." Journal of CENTRUM Cathedra: The Business and Economics Research Journal 3, no. 2 (2010): 136–49. http://dx.doi.org/10.7835/jcc-berj-2010-0043.

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29

Isaev, Fakhriddin Ikromovich. "Tax Accounting: Theory and Practice." International Journal of Multicultural and Multireligious Understanding 9, no. 12 (2022): 30. http://dx.doi.org/10.18415/ijmmu.v9i12.4297.

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This article is devoted to the consideration of the theoretical issues of tax accounting, which is considered a component of accounting. In addition, the article presents relevant conclusions and proposals on the formation of tax reports, which have been developed in reliance upon the research results.

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30

Breslavtseva, Nina Aleksandrovna, and Olga Fedorovna Sverchkova. "THEORY AND PRACTICE OF ACCOUNTING." Современная экономика проблемы и решения, no. 7 (2017): 100–107. http://dx.doi.org/10.17308/meps.2017.7/1676.

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31

Januarti, Indira, and Anis Chariri. "CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY." Jurnal Reviu Akuntansi dan Keuangan 9, no. 2 (2019): 162. http://dx.doi.org/10.22219/jrak.v9i2.8577.

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Abstract This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a ques

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32

Miller, Peter, and Michael Power. "Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory." Academy of Management Annals 7, no. 1 (2013): 557–605. http://dx.doi.org/10.5465/19416520.2013.783668.

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33

Miller, Peter, and Michael Power. "Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory." Academy of Management Annals 7, no. 1 (2013): 557–605. http://dx.doi.org/10.1080/19416520.2013.783668.

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34

Sy, Aida, and Tony Tinker. "Early European accounting theory: Sir William Petty's contributions to accounting." International Journal of Critical Accounting 6, no. 3 (2014): 211. http://dx.doi.org/10.1504/ijca.2014.064192.

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35

Jönsson, Sten. "Accounting elites and accounting theory: A reply to Paul Montagna." Accounting, Organizations and Society 16, no. 1 (1991): 101–3. http://dx.doi.org/10.1016/0361-3682(91)90035-d.

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36

Cruz, Racquel Untalan. "What Drives Students' Intentions to Pursue an Accounting Career? Examining The Theory of Planned Behavior (TBP)." RESEARCH REVIEW International Journal of Multidisciplinary 8, no. 2 (2023): 01–09. http://dx.doi.org/10.31305/rrijm.2023.v08.n02.001.

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This paper investigates what drives undergraduate accounting students’ goals to take up accountancy profession someday and be able to attain a Certified Public Accountant (CPA) qualification. The study utilizes a survey methodology and relies heavily on questionnaires as a tool for gathering data from the respondent population. To examine the study objectives, a descriptive statistics and multiple regression analysis methods were used on a total of 104 undergraduate accounting students from Far Eastern University Manila, Philippines. Examining what drives students' intentions to pursue an acco

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37

Oladutire, Oladeji E., Oluwabunmi A. Olawaye, Eloho Dachaba, and Olutayo Moyinoluwa. "Critical Accounting Theory and Legitimate Theory: Issues and Challenges." Research Journal of Management Practice 4, no. 8 (2024): 22–39. https://doi.org/10.5281/zenodo.13999775.

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<em> This study examines Critical Accounting Theory (CAT) and Legitimacy Theory, exploring their development, key arguments, applications, and challenges across both developed and developing nations. This research adopts a library method, relying on existing studies. A comprehensive literature review was conducted using academic journals, books, and reliable online databases to gather information on CAT and Legitimacy Theory. The focus was on understanding how these theories are applied in both developed economies and developing contexts, particularly in West Africa. The review emphasized

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38

Lukka, Kari, and Eija Vinnari. "Domain theory and method theory in management accounting research." Accounting, Auditing & Accountability Journal 27, no. 8 (2014): 1308–38. http://dx.doi.org/10.1108/aaaj-03-2013-1265.

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Purpose – The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can this be achieved in an unambiguous manner? Where do ambitions for theoretical contribution lie in management accounting studies that employ method theories? Design/methodology/approach – The authors develop a conceptual framework for analysing possible relationships between domain theories and method theories in studies and illustrate the

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39

Rutherford, Brian A. "Articulating accounting principles." Journal of Applied Accounting Research 17, no. 2 (2016): 118–35. http://dx.doi.org/10.1108/jaar-01-2014-0017.

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Purpose – The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme. Design/methodology/approach – The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing pa

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40

Evayani, Evayani, Evi Mutia, Muhammad Saleh, and Syarifah Rahmawati. "DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7, no. 2 (2022): 324–31. http://dx.doi.org/10.24815/jimeka.v7i2.21770.

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Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis. The analysis, found that dynamic capability theory, thr

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41

OLADUTIRE, Oladeji E., Kazeem A. SOYINKA, and Mofehintolu T. AKINNOLA. "Accounting Theory Formulation: the Methodological Approach." International Journal of Research and Innovation in Social Science VII, no. XI (2023): 1645–55. http://dx.doi.org/10.47772/ijriss.2023.7011129.

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This study delves into the formulation of accounting theory and the various methodological approaches used in this endeavor. It explores the significance of accounting theory in the context of financial reporting, decision-making, and the development of accounting standards. The development of accounting theory from a methodological perspective is a difficult and pervasive subject that affects how financial statements are prepared and presented. The research methodology employed in this study includes a comprehensive literature review, content analysis, and empirical investigation. The finding

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42

Zhafir, Muhammad Nafhan, and Bambang Subroto. "Is Positive accounting theory still relevan?" Journal of Applied Business, Taxation and Economics Research 3, no. 3 (2024): 246–58. http://dx.doi.org/10.54408/jabter.v3i3.256.

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This research studies the development, research and criticism of Positive Accounting Theory (TAP). This research uses a scoping review approach with five main steps to identify Positive Accounting Theory. total of 11 research articles were collected related to Positive Accounting Theory from 2012-2022 using internet search engines and library research. After going through the stages of literature selection and mapping, there were 3 articles which were explained further. This research uses literature study research, namely using secondary data. Data comes from previous research journals with di

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43

Zyznarska-Dworczak, Beata. "Legitimacy Theory in Management Accounting Research." Problemy Zarzadzania 16, no. 1(72) (2018): 195–203. http://dx.doi.org/10.7172/1644-9584.72.12.

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44

Antwi, Isaac Francis. "Bibliometric Analysis: Agency Theory in Accounting." journal of accounting finance and auditing studies (JAFAS) 7, no. 1 (2021): 56–76. http://dx.doi.org/10.32602/jafas.2021.003.

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45

Akat'eva, M. D. "Communication in the theory of accounting." International Accounting 22, no. 2 (2019): 136–46. http://dx.doi.org/10.24891/ia.22.2.136.

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46

Johnstone, David. "Accounting Theory as a Bayesian Discipline." Foundations and Trends® in Accounting 13, no. 1-2 (2018): 1–266. http://dx.doi.org/10.1561/1400000056.

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47

HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Theory of double entry in accounting." Economics. Finances. Law, no. 4/2 (April 30, 2020): 18–33. http://dx.doi.org/10.37634/efp.2020.4(2).4.

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The paper considers the existing theories of double entry, which took place at different historical stages of the existence of the accounting science. The main attention is paid to legal, economic, philosophical and balance theories. As a result of their analysis, it was found that the process of theoretical cognition of the double entry had natural character. Its formation began with the content definition of the economic phenomena's dual nature in the economic activity sphere. Scientists later tried to find out the causes of such phenomena and their impact on the double entry. In many cases

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48

Scapens, Robert W. "Institutional Theory and Management Accounting Research." Maandblad Voor Accountancy en Bedrijfseconomie 86, no. 10 (2012): 401–9. http://dx.doi.org/10.5117/mab.86.11893.

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This article discusses the use of institutional theory in management accounting research. Three different types of institutional theory are described and their use in studying management accounting change is explained: new institutional economics (NIE), new institutional sociology (NIS) and old institutional economics (OIE). Whereas NIE and NIS study how external economic and institutional (i.e., social and political) pressures influence the way organisations are structured and the nature of their management accounting and control practices, OIE focuses on the institutions (ways of thinking) w

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49

Willett, R. J. "An Axiomatic Theory of Accounting Measurement." Accounting and Business Research 17, no. 66 (1987): 155–71. http://dx.doi.org/10.1080/00014788.1987.9729794.

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50

Macintosh, Norman B., and C. Richard Baker. "A literary theory perspective on accounting." Accounting, Auditing & Accountability Journal 15, no. 2 (2002): 184–222. http://dx.doi.org/10.1108/09513570210425600.

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