摘要:

Positive accounting theory, using the book of the same name by Watts and Zimmerman (1986) as the primary source of information about that theory, is subjected to scrutiny. The two pillars — (a) value‐free study of (b) accounting practices — upon which the legitimacy of that theory are said to rest (and the absence of which is said to make other theories illegitimate) are found to be insubstantial. The claim that authorities — economic and scientific — support the type of theory espoused is found to be mistaken. The accomplishments — actual and potential — of positive theory are found to have been nil, and are projected to continue to be nil. Based on these findings, the recommendation is to classify positive accounting theory as a ‘cottage industry’ at the periphery of accounting thought and reject its attempt to take centre stage by radically redefining the fundamental quest

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00249.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

This paper continues to study issues developed in a preceding manuscript which provided a definitional context for accounting history, its uses and limitations as a method of inquiry related to educational endeavours, standard setting and practice. In this study two aspects of the development of the history of accounting, subject matter and methodology, are extensively explored within the context of a definition of historiography. A set of outline tables is provided to assist researchers considering the topic areas as well as the process of historical inquiry, especially those scholars who do not specialise in historical study. As in the previous paper, an extensive bibliography is provided.

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00250.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Management accounting's development between 1880 and 1930 was rapid but subsequently truncated. This development was notable for its synergy with coincident economic and social changes and a reliance on impetus from the practical experiences of the members of other disciplines. Since World War II, advanced economies have become increasingly dependent upon their service sectors. The characteristics of service firms differ from those of manufacturers on a number of criteria including average number of employees. The accounting implications of these circumstances may include reappraisal of: the behavioural assumptions of management accounting; the roles of budgets; appropriate budget use styles; the utility of management accounting in ambiguous situations; and qualitative research into organizational contexts.

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00251.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

There are different views on the way in which price level adjustments might be made in the income account. Pratt (1988) noted that adjustments might be made in respect of individual assets or as a single adjustment to the opening capital. Multiple adjustments are commonly believed to be necessary when monetary assets are separated from non‐monetary assets. An hypothesis is presented here that may explain why accounting theorists have believed (erroneously) that inflation affects monetary items differently from non‐monetary items. Some complexities are considered and questions raised about the appropriateness of definitions of purchasing power and wea

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00252.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY