Relevant bibliographies by topics / Normative Accounting Research

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Conference papers

Academic literature on the topic 'Normative Accounting Research'

Author: Grafiati
Published: 4 June 2021
Last updated: 6 February 2022

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Journal articles on the topic "Normative Accounting Research"

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Zyznarska-Dworczak, Beata. "Sustainability Accounting—Cognitive and Conceptual Approach." Sustainability 12, no. 23 (2020): 9936. http://dx.doi.org/10.3390/su12239936.

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Nowadays, the speed of changes in practical activities and scientific research in the field of sustainable development has not yet allowed to clearly indicate the role of accounting in this area. Therefore, the main goal of the paper is to present sustainability accounting in the light of positive and normative accounting theory and to propose its conceptual framework as a normative solution. Positive theories allow the author to use inductive reasoning and thus indicates the state of accounting development (opportunities and risks) in sustainable business, identifying three key gaps: theoreti
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Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. "Characterizing Accounting Research." Accounting Horizons 24, no. 4 (2010): 635–70. http://dx.doi.org/10.2308/acch.2010.24.4.635.

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SYNOPSIS: In response to concerns over the viability of the academic discipline of accounting, we investigate trends in accounting research by examining papers published in six top accounting journals from 1960 to 2007. We use citations made by accounting papers as a proxy for their antecedent ideas and examine trends in citations, topics, and methodologies, in aggregate and by journal. Our results suggest that the growing body of accounting research draws increasingly from both finance and economics. Financial accounting topics and archival methodologies are becoming more dominant over time r
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Prencipe, Annalisa. "Past evolution and recent trends in accounting research." FINANCIAL REPORTING, no. 2 (September 2017): 51–60. http://dx.doi.org/10.3280/fr2017-002005.

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Research in accounting is relatively young compared to other disciplines. Originally, normative research based on a priori reasoning and aimed at improving accounting practice was predominant among accounting scholars. After the 60's, accounting academics started using an empirical positive approach, aimed to better understand accounting phenomena through empirical tests of hypotheses. As from then, research in accounting has gone through several changes in terms of approaches, research methods and topics. This paper aims at highlighting the main stages of the past evolution and recent trends
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Tuttle, Brad, and Jesse Dillard. "Beyond Competition: Institutional Isomorphism in U.S. Accounting Research." Accounting Horizons 21, no. 4 (2007): 387–409. http://dx.doi.org/10.2308/acch.2007.21.4.387.

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We propose remedies to the dramatic reduction in the diversity of research topics within the academic accounting literature. As a basis for our recommendations, we apply institutional theory in the field of academic accounting research and propose that responses to identifiable institutional influences rather than competitive forces account for the current exclusion of nonfinancial accounting topics. All three processes of institutional isomorphism (mimetic, coercive, and normative) appear to shape the organizational field of accounting research. However, the field has reached a stage where it
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Pavan, Aldo, and Isabella Fadda. "Increasing the value of accounting research: An Italian perspective." FINANCIAL REPORTING, no. 2 (September 2017): 29–42. http://dx.doi.org/10.3280/fr2017-002003.

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Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the
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Nana, Magda. "POSITIVE ACCOUNTING THEORY (PAT): TELAAH LITERATUR DARI BERBAGAI PERSPEKTIF." El Muhasaba: Jurnal Akuntansi 9, no. 2 (2018): 72. http://dx.doi.org/10.18860/em.v11i2.5271.

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<p><em>Watts and Zimmermen are the represents the first developer of Positive Accounting Theory (PAT) which has provided a new direction in the development of accounting research in the mid-1960s. In the 1940s and early 1960s research in accounting is dominated by normative research that more emphasis on what should happen in the world of accounting. This differs from the PAT that put more emphasis on how accounting theory can explain and predict the phenomena occurring in the real world of accounting.</em></p><p><em>The friction from normative to positive a
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Jaros, Stephen. "A critique of normative commitment in management research." Management Research Review 40, no. 5 (2017): 517–37. http://dx.doi.org/10.1108/mrr-08-2016-0200.

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Purpose The purpose of this paper was to critically evaluate the existing conception of normative commitment (NC; Meyer and Parfyonova, 2010) as having “two faces”, indebted obligation and moral duty. This paper proposes that NC should be unidimensional, and based on moral content. Design/methodology/approach Review and reevaluation of empirical research into NC and its fit with Meyer and Parfyonova's theory were conducted. Findings First, existing empirical research is inconsistent with Meyer/Parfyonova's theory of NC, as is their proposed motivational bases for NC having two dimensions. Rese
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Abu Talib, Nori Yani, Radziah Abdul Latiff, and Aini Aman. "An institutional perspective for research in waqf accounting and reporting." Journal of Islamic Accounting and Business Research 11, no. 2 (2020): 400–427. http://dx.doi.org/10.1108/jiabr-11-2016-0132.

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Purpose This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challeng
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Dmitrenko, Alla, Galyna Lebedyk, and Mykola Nesterenko. "Product Cost Calculation Methods in Construction." International Journal of Engineering & Technology 7, no. 3.2 (2018): 6. http://dx.doi.org/10.14419/ijet.v7i3.2.14367.

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The order of accounting and features of the methodology of cost expenditures at the concrete enterprises of the field was studied and it has been found out the fact that in the practical activity of the enterprise, they tend to apply the normative method of cost expenditures accounting. It has been conducted a detailed research of enterprises which use the normative method of cost expenditure accounting, and the calculation of the planned cost price. In addition, given advantages of the normative method of cost expenditure accounting have two functions: it provides the operational control over
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Shevlin, Terry. "The Future of Tax Research: From an Accounting Professor's Perspective." Journal of the American Taxation Association 29, no. 2 (2007): 87–93. http://dx.doi.org/10.2308/jata.2007.29.2.87.

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I provide some suggestions for future research in the empirical accounting tax area. These suggestions repeat and build on the suggestions in Shackelford and Shevlin (2001). I also provide references to some research that I consider to be excellent examples of the points I wish to make. I think there are still many interesting questions to be examined, provided they are linked to some broad-based theory that connects results across a variety of research questions and research designs. I also think we (or some of the more senior faculty) might profitably consider entering into the tax policy de
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Dissertations / Theses on the topic "Normative Accounting Research"

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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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Detzen, Dominic. "Conceptual and historical underpinnings of accounting." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119374.

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Die vorliegende kumulative Dissertationsschrift befasst sich mit den konzeptionellen Grundlagen und der historischen Entstehung verschiedener Aspekte der Rechnungslegung. Der erste Artikel setzt sich mit den konzeptionellen Grundlagen des amerikanischen Standardsetzers FASB auseinander und zeigt, dass die Entstehung des amerikanischen Rahmenkonzepts in den 1970er und 1980er Jahren stark von Umweltfaktoren abhing. Im zweiten Beitrag wird dargelegt, dass das vom internationalen und amerikanischen Standardsetzer im Jahr 2010 überarbeitete Rahmenkonzept, mithin die qualitativen Anforderungen an nü
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Books on the topic "Normative Accounting Research"

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Nikolaeva, Mariya, and Larisa Kartashova. Standardization, Metrology and conformity assessment. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1003102.

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Describes the basic concepts and components of standardization, Metrology, assessment and confirmation of compliance, the normative-legal base of these activities with the accounting requirements, including newly adopted Federal laws.&#x0D; Meets the requirements of Federal state educational standards of higher education of the last generation.&#x0D; Designed for students of higher educational institutions in the areas of "trade", "commodity" (the degree qualification "bachelor"). Can be useful for students of institutions of secondary professional education on specialties "commodity research
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Owen, David L., and Brendan O'Dwyer. Corporate Social Responsibility. Edited by Andrew Crane, Dirk Matten, Abagail McWilliams, Jeremy Moon, and Donald S. Siegel. Oxford University Press, 2009. http://dx.doi.org/10.1093/oxfordhb/9780199211593.003.0017.

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The purpose of this article is to provide a brief overview of the development of corporate social and environmental reporting practice since it first began to achieve some degree of prominence on an international scale in the 1970s, before offering a critical evaluation of the state of current practice. This article focuses on the contribution of present day reporting, and associated assurance, initiatives made towards enhancing the transparency of corporate social and environmental impact, together with delivering enhanced levels of accountability to organizational stakeholders. A large part
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Conference papers on the topic "Normative Accounting Research"

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Deng, Jieyi, Guoqing Jing, and Xiang Liu. "Probabilistic Analysis of Flying Ballast on High-Speed Rail Lines." In 2017 Joint Rail Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/jrc2017-2236.

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Safety is a top priority for the development of worldwide high-speed rail systems. Ballast flying is a particular safety concern when a high-speed train is traveling above a certain speed on the ballasted track. Displaced ballast particles from the track may cause damages to rolling stock, as well as the track infrastructure and wayside structures close to the sides of way. The objective of this research is to develop a probabilistic modeling framework to estimate the probability of ballast flight on specific segments or routes, accounting for several principal risk factors. Based on the proba
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