Accounting academics

This study aims to explain the definition rather than accounting theory, in this case, it is more focused on normative accounting theory and positive accounting theory. The author uses various sources, both from previous research journals and from articles on the internet. The conclusion of this research is that theory is often used as the basis for an action or practice. The development of accounting theory was initiated by the writings of Patton and Littleton (1940) entitled An Introduction to Corporate Accounting Standards. The result of normative accounting theory is a statement or proposition that requires or requires in accounting practice, normative accounting theory focuses on prescriptions (norms) and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. By using an approach that comes from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world. There are four periods of accounting theory, starting with the Pre-Theory period from 1492-1800. Then continued with the Pragmatic accounting period (general scientific period) from 1800-1955. The period 1956-1970 is labeled the 'normative period'. The last is the period of positive accounting theory from 1970 to the present.

In a previous article (Watty, Bellamy and Morley 2003) the authors reported on survey research that investigated reasons why academics from business disciplines enter and remain in academia, and the conditions they deem necessary to creating ideal work satisfaction. For both entering and remaining, as well as in achieving ideal work satisfaction, the most important factors were found to be autonomy and flexibility, with teaching and research the next most important factors. In a subsequent analysis of the data, reported in this article, the authors identify and explore significant differences between accounting academics and other business academics in the relative importance placed on these key factors. The findings may be used to inform policy-makers and university administrators of the importance of discipline differences when identifying key factors for recruitment and retention of accounting academics specifically, and business academics generally.

PurposeThis paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand the rationale underlying the development of various university performance measurement systems (PMSs), and their implementation and evaluation.Design/methodology/approachA case study approach uses accounting academics' responses to an online survey and also semi-structured interviews with senior research-related leaders in a group of Australian universities. This is supplemented by document analysis. A narrative story-telling approach explores and presents the combined data observations, over the period 2010–2018, of two characters: a “typical” accounting academic and a “typical” vice-chancellor.FindingsThe study contributes to the literature on PMSs in understanding “accountingisation”, the rationale behind the development, implementation and evaluation of performance metrics by senior management an...

2009 Ohio Regional Meeting. Being encouraged by such a scholar means a lot to me. Showing an interest in my dissertation's topic was a great encouragement to me. It was a unique pleasure to meet him and have conversations about the state of accounting academia. Special thanks are due to Patricia Petty for the many things she has done for me. I cannot forget her help and support. I wish her the very best.

This paper recasts the debate over whether accounting research is relevant to accounting practice by asking the more fundamental question of whether modern academic accounting is an applied discipline. Using an institutional theory template, we argue that academic accounting only purports to be an applied discipline relative to the professional practice of accounting. We study the human capital of personnel inflows into academic accounting in terms of practice work experience. We conclude that pre-academia practice experience is counterproductive to academic success in terms of research productivity and movement in academic labor markets. Implications pertaining to the broadly based schism between ''town and gown" in accounting are drawn.

A careful examination of accounting literature reveals the prospect for developing normative accounting theory that is capable of meeting society’s needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative theorization ceased in favor of the new empirical accounting research, which investigates the usefulness of accounting information to decision-making. Launching this line of research was a consequence of changing the objectives of financial accounting.

This study empirically analyzes the shift in academic accounting research as proxied by The Accounting Review (TAR). TAR is the American Accounting Association’s premier journal and the American oldest accounting journal devoted to the development of accounting theory. Coding of the articles published in TAR is the research method.

Depending on whether or not an article possesses the characteristics of the four variables identified in this study, each article was coded as 0 or 1 under each variable. For each issue, the articles receiving a 1 were counted and summed up. Each issue became a unit of analysis. Samples came from issues published between 1926 and 2007. The years sampled were as follows: 1926-1930, 1952-1956, 1977-1981 and 2003-2007 respectively.

This study found accounting theory declined while the use of the empirical archival method, the influence of economics and finance in academic accounting research, and the financial accounting topics appealing increased. This study also found that the use of the empirical archival method is positively associated with the influence of economics and finance. Further, this study found that the influence of economics and finance is positively associated with financial accounting topics.

These three trends increased in academic accounting research at the expense of discussing accounting theory as a topic in academic accounting research. The emergence of the new “financial empirical paradigm” mandated the elimination of the “conventional paradigm.” The theoretical foundations underlying the new financial empirical paradigm are accepted due to their “usefulness,” and they have also been enforced. Judged by its relevance to accounting practice, however contemporary academic accounting research seems to be moving away from accounting practice, broadening the schism between theory and practice.

This study empirically explores the extent to which accounting academics in Saudi Arabia apply the agency theory conceptually and methodologically. All accounting academics in Saudi Arabia have been awarded decorates abroad from various institutions worldwide, making them suitable subjects to investigate whether they are dominated by positive accounting methodology to assess its global impact. Fifty respondents volunteered to take a web-based questionnaire. Almost reaching an agreement that agency theory originated in accounting conventions, sampled accounting academics concur that such a theory is an accounting theory. Controversially, while they agree with the propositions of Jensen and Meckling (1976), they are unsure that agency theory is the most suitable theory for accounting research and is undecided in deeming the view that CEOs as agents and shareholders as principals is the only correct way to build an understanding of the nature of the corporation. They are generally aware of the positive accounting methodology and are exposed to it in their doctoral studies. Not constraining accounting inquiry to phenomena that behave rationally, they nonetheless assume rationality in almost all observed behavior in accounting.

Several efforts have been made towards basing the practices of corporate accounting on reasoning. This article critiques Understanding Mattessich and Ijiri: A Study of Accounting Thought to expand some of the topics currently relevant to the accounting discourse. The following two claims may be needed for further clarification. Mattessich’s and Ijiri’s presuppositions towards reality actually contribute to reality, as each one of them perceived it as an objective construct, but this idea is challenged in this article. In conceptualizing the practice of accounting, Mattessich may not explain how corporate accounting is perceived. A suitable extension of the book’s topic is thus discussing positive accounting research, elitism in accounting research. More sources on the topics of ‘accounting sociology’ by applying the theory of elitism, ‘positive accounting research’, and ‘citation analysis’ are provided as well. Reading the book may be deemed for accounting researchers trained in the...

This note responds to criticisms in this issue by Subotnik of my 1988 Abacus article. It rejects his claims that the findings in that 1988 article are devoid of social usefulness, that my discussion of knowledge accumulation 'was partial', and finally his suggestion of the futility in using citations as data and citation methods as tools ,of analysis. It is argued that Subotnik supports his criticisms with little more than rhetoric and unsupported assertions.

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers-sign to alleged to referent

Several efforts have been made towards basing the practices of corporate accounting on reasoning. This article critiques Understanding Mattessich and Ijiri: A Study of Accounting Thought to expand some of the topics currently relevant to the accounting discourse. The following two claims may be needed for further clarification. Mattessich"s and Ijiri"s presuppositions towards reality actually contribute to reality, as each one of them perceived it as an objective construct, but this idea is challenged in this article. In conceptualizing the practice of accounting, Mattessich may not explain how corporate accounting is perceived. A suitable extension of the book"s topic is thus discussing positive accounting research, elitism in accounting research. More sources on the topics of "accounting sociology" by applying the theory of elitism, "positive accounting research", and "citation analysis" are provided as well. Reading the book may be deemed for accounting researchers trained in the positive traditions as a voyage in "the land of wonder," but is nonetheless thought-provoking.

This article summarises the purpose and contents of Nohora Garcia's book on the contributions of R. Mattessich and Y. Ijiri to accounting theory Keywords: accounting thought, R. Mattessich, Y. Ijiri, golden age of a priori accounting research The book 'Understanding Mattessich and Ijiri: A Study of Accounting Thought' is part of an academic tradition of examining ideas that have shaped accounting theory over time and geography. It is in this sense that the book constitutes volume 21 of the series Studies in the Development of Accounting Thought, edited by Gary Previts. As the name of the series indicates, this work is neither an example of accounting history nor of accounting theory; it is an attempt to account for changes that occurred in accounting literature of the nineteen sixties and seventies, taking the classic works of two notable authors, Richard Mattessich and Yuji Ijiri as a reference. These works were written at the University of California (Berkeley) and at Carnegie Mellon University (Pittsburgh) respectively. Accounting and Analytical Methods (AMM) by Mattessich (1964) stands out for introducing the idea of building a general theory of accounting systems to guide practitioners in the design of a specific accounting system. Furthermore, Mattessich (1964) made a radical proposal to assimilate accounting to management science, following the interdisciplinary movement prevailing in academic centers in the United States at the time. Although AAM was well received by some and criticized by others, it marked modern accounting theory by challenging the accepted notion of accounting. It also aimed to stimulate the reader's interest in assimilating various theoretical, formal, and technological developments to strengthen the theory, teaching, and practice of accounting. In spite of following a similar interdisciplinary perspective, in his book Theory of Accounting Measurement, Ijiri (1975) focused on proposing a theory for conventional accounting. For this, he took the centuries-old connection

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers -sign to alleged to referent (Buarillard 1983(Buarillard , 1994. We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about the missing elements and the nature of financial reporting including the determination of fair values and therefore, reduce the blaming games of maintaining objectivity and neutrality about information provision for an augmented reality of wealth (economic or otherwise) for an entity.

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers -sign to alleged to referent (Buarillard 1983(Buarillard , 1994. We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about the missing elements and the nature of financial reporting including the determination of fair values and therefore, reduce the blaming games of maintaining objectivity and neutrality about information provision for an augmented reality of wealth (economic or otherwise) for an entity.

A theory of assets should describe the origin, life, and retirement of assets generally. In it the term asset should be defined generally enough to encompass the characteristics important to the various fields in business administration, economics, and industrial engineering, and it should also encompass characteristics which will be of future use to the firm.