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Journal articles on the topic 'Accounting theory'

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Published: 4 June 2021
Last updated: 1 February 2022

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1

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

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2

Jack, Lisa. "STRONG STRUCTURATION THEORY AND MANAGEMENT ACCOUNTING RESEARCH." Advances in Scientific and Applied Accounting 10, no. 2 (August 31, 2017): 211–23. http://dx.doi.org/10.14392/asaa.2017100205.

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3

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

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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 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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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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6

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

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7

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

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8

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

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9

Deb, Rajat. "Accounting Theory Coherence Revisited." Management and Labour Studies 44, no. 1 (January 21, 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 researches. It acknowledges few limitations; practice implications and policy importance are indicated and draw a roadmap for further studies.
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Watts, Ross L. "Accounting choice theory and market-based research in accounting." British Accounting Review 24, no. 3 (September 1992): 235–67. http://dx.doi.org/10.1016/s0890-8389(05)80023-x.

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11

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 (November 14, 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 cognitive match between the accounting information producers and users. Findings The theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness. Research limitations/implications By theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions. Practical implications Practically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning. Originality/value The theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.
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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 (June 17, 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 survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.
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13

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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14

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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15

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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16

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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17

Kabir, M. Humayun. "Positive Accounting Theory and Science." Journal of CENTRUM Cathedra: The Business and Economics Research Journal 3, no. 2 (September 10, 2010): 136–49. http://dx.doi.org/10.7835/jcc-berj-2010-0043.

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18

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

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19

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

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20

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

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21

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

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22

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

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23

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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24

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

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25

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

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26

Januarti, Indira, and Anis Chariri. "CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY." Jurnal Reviu Akuntansi dan Keuangan 9, no. 2 (July 17, 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 questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession
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27

Lukka, Kari, and Eija Vinnari. "Domain theory and method theory in management accounting research." Accounting, Auditing & Accountability Journal 27, no. 8 (October 2, 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 theoretical arguments with examples from management accounting studies employing Actor-Network Theory (ANT) as their method theory. Findings – There can be various types of relationships between domain theories and method theories, and the theoretical ambition of the analysed studies typically focused on domain theories. However, ambiguity can exist with regard to the location of a study's theoretical ambition. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature. Research limitations/implications – The suggested conceptual clarification assists in the reconciliation of extreme perspectives that relate to management accounting and theory. It will also help researchers to systematically design their own work and evaluate that of others. An increased understanding of how a field develops as a result of interaction with method theories might perhaps alleviate concerns regarding the value of mobilizing the latter. Originality/value – The analysis contributes to the on-going debate on the value and effects of employing method theories, or theoretical lenses, in management accounting research.
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28

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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29

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 such intentions didn't have a full scientific basis. In such studies visibility in the form of the economic phenomena's dual nature was perceived as the essence of economic activity, the basis of which, in reality, forms dialectically contradictory commodity production and property relations. Based on the analysis of concepts and paradigms for determining the place and role of double entry in accounting, it is established that double-entry bookkeeping forms the essential basis for the emergence and development of double accounting at the entire stage of its existence and transformation into a modern accounting system. At the appropriate scientific level with using the philosophical and general scientific approaches it is substantiated that the double entry is conditioned by the economic phenomena's dual nature in the economic activity sphere, the essence of which is a dialectical contradiction inherent in commodity production and property relations. It is concluded that the double entry performs the lead methodological function in the accounting system and can't be equated to such elements of the accounting method as documentation and inventory, valuation and calculation, accounts, balance sheet and reporting.
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30

Scapens, Robert W. "Institutional Theory and Management Accounting Research." Maandblad Voor Accountancy en Bedrijfseconomie 86, no. 10 (October 1, 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) within organisations and the internal pressures and constraints that shape management accounting practices. It is recognised that management accounting change is a complex and multi-dimensional process, and it is shown that institutional theory can highlight the different aspects of the ‘mish-mash’ of inter-related influences. Furthermore, it is explained how taken-for-granted ways of thinking within an organisation can have a direct and important impact on the success (or failure) of a programme of management accounting change.
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31

Akat'eva, M. D. "Communication in the theory of accounting." International Accounting 22, no. 2 (February 15, 2019): 136–46. http://dx.doi.org/10.24891/ia.22.2.136.

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32

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

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33

Kaplan, Steven E., and Robert G. Ruland. "Positive theory, rationality and accounting regulation." Critical Perspectives on Accounting 2, no. 4 (December 1991): 361–74. http://dx.doi.org/10.1016/1045-2354(91)90008-2.

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Zyznarska-Dworczak, Beata. "Legitimacy Theory in Management Accounting Research." Problemy Zarzadzania 16, no. 1(72) (February 27, 2018): 195–203. http://dx.doi.org/10.7172/1644-9584.72.12.

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35

VINCENT, JEFFREY R. "Green accounting: from theory to practice." Environment and Development Economics 5, no. 1 (February 2000): 13–24. http://dx.doi.org/10.1017/s1355770x00000024.

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A decade has passed since Wasting Assets, a study of Indonesia by Robert Repetto and colleagues at the World Resources Institute, drew widespread attention to the potential divergence between gross and net measures of national income. This was by no means the first ‘green accounting’ study. Martin Weitzman, John Hartwick, and Partha Dasgupta and Geoffrey Heal had all conducted seminal theoretical work in the 1970s. But the World Resources Institute study demonstrated that data were adequate even in a developing country to estimate adjustments for the depletion of some important forms of natural capital and that the adjustments could be large relative to conventional, gross measures of national product and investment. The adjusted, net measures suggested that a substantial portion of Indonesia's rapid economic growth during the 1970s and 1980s was simply the unsustainable ‘cashing in’ of the country's natural wealth.
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36

Coad, Alan, Lisa Jack, and Ahmed Kholeif. "Strong structuration theory in accounting research." Accounting, Auditing & Accountability Journal 29, no. 7 (September 19, 2016): 1138–44. http://dx.doi.org/10.1108/aaaj-07-2016-2625.

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Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research. Findings The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, financial reporting standards and audit. Using strong structuration theory, researchers are more interested in the people (individually or collectively) and their analysis of their conduct and context. They are moving forwards from an overly static use of the quadripartite framework to a more dynamic approach that also includes the other important central elements of strong structuration that focus on the issue of agency in situ rather than on structure cut off from agency. Research limitations/implications The paper provides important insights into emerging issues and developments in strong structuration theory that have clear relevance to accounting research and practice as well as other disciplines. Originality/value This paper, and other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake empirical research using Stones’ strong structuration theory.
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37

Magee, Robert P. "Discussion of “Contracting theory and accounting”." Journal of Accounting and Economics 32, no. 1-3 (December 2001): 89–96. http://dx.doi.org/10.1016/s0165-4101(01)00020-9.

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38

Malmi, Teemu, and Markus Granlund. "In Search of Management Accounting Theory." European Accounting Review 18, no. 3 (September 2009): 597–620. http://dx.doi.org/10.1080/09638180902863779.

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39

Leven, Charles L. "A THEORY OF REGIONAL SOCIAL ACCOUNTING." Papers in Regional Science 4, no. 1 (January 14, 2005): 221–37. http://dx.doi.org/10.1111/j.1435-5597.1958.tb01632.x.

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40

Mathews, M. R. "Towards a Mega-Theory of Accounting." Asia-Pacific Journal of Accounting 4, no. 2 (December 1997): 273–89. http://dx.doi.org/10.1080/10293574.1997.10510524.

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41

Nyquist, Siv. "Accounting theory and financial environmental reports." Eco-Management and Auditing 7, no. 4 (2000): 178–85. http://dx.doi.org/10.1002/1099-0925(200012)7:4<178::aid-ema136>3.0.co;2-z.

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42

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

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43

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

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44

Grinblatt, Mark, and Bing Han. "Prospect theory, mental accounting, and momentum." Journal of Financial Economics 78, no. 2 (November 2005): 311–39. http://dx.doi.org/10.1016/j.jfineco.2004.10.006.

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45

John, Kose, Teresa A. John, and Haim Reisman. "Accounting data and asset valuation: Theory." Review of Quantitative Finance and Accounting 4, no. 4 (December 1994): 311–20. http://dx.doi.org/10.1007/bf01078801.

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46

Iudícibus, Sérgio, Ilse Maria Beuren, and Vanderlei dos Santos. "TEACHING OF ACCOUNTING THEORY IN ACCOUNTING SCIENCES POSTGRADUATE PROGRAMS IN BRAZIL." Revista Universo Contábil 2016, no. 4 (December 31, 2016): 06–29. http://dx.doi.org/10.4270/ruc.2016425.

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Asher, A. "Unfinished Accounting Issues: Incorporating Fair Value and Prudence in Accounting Theory." Annals of Actuarial Science 1, no. 2 (September 2006): 271–90. http://dx.doi.org/10.1017/s1748499500000154.

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ABSTRACTThe International Accounting Standards Board (IASB) is introducing new International Financial Reporting Standards (IFRS) which aim to make financial statements more useful. The process has generated considerable debate. This paper is a contribution to the debate, in the particular context of insurance accounting, and attempts to provide a coherent framework for accounting theory which makes a clear distinction between retrospective statements required for administrative accountability, fair value for current market transactions and to measure value creation, and a prospective prudence required to protect policyholders, depositors and other creditors. It is argued that the IASB's founding purpose to provide a single set of accounts is therefore incoherent; different purposes require different numbers. This also implies that fair value accounts should attempt to value intangible assets. In this context, actuarial analyses of surplus would greatly assist in measuring whether model assumptions are appropriate.
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48

Jegers, Marc, and Chris Houtman. "ACCOUNTING THEORY AND COMPLIANCE TO ACCOUNTING REGULATIONS: THE CASE OF HOSPITALS." Financial Accountability and Management 9, no. 4 (November 1993): 267–78. http://dx.doi.org/10.1111/j.1468-0408.1993.tb00112.x.

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49

Coetsee, D. "The role of accounting theory in the development of accounting principles." Meditari Accountancy Research 18, no. 1 (April 2010): 1–16. http://dx.doi.org/10.1108/10222529201000001.

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50

Rutherford, Brian A. "Articulating accounting principles." Journal of Applied Accounting Research 17, no. 2 (May 9, 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 particularly on A.C. Littleton’s Structure of Accounting Theory. Findings – The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation. Research limitations/implications – This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena. Practical implications – Such a resumption would contribute positively to future standard-setting. Originality/value – This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.
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