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The Critique of Accounting Theory
University of Wollongong, gaﬃ[email protected] edu. au
This working paper was originally published as Gaﬃkin, M, The Critique of Accounting Theory, Accounting & Finance Working Paper 06/25, School of Accounting & Finance, School of Wollongong, 2006. This kind of paper is posted in Research On-line. http://ro.uow.edu.au/accﬁnwp/41
University of Wollongong
School of Accounting & Finance
The Analyze of Accounting Theory
Doing work Papers Series
School of Accounting & Finance University of Wollongong Wollongong NSW 2522 Sydney Tel +61 (2) 4221 3718 Send +61 (2) 4221 4297 eMail [email protected] edu. au www.uow.edu.au/commerce/accy/
The Critique of Accounting Theory
School of Accounting and Finance, University or college of Wollongong, NSW 2522
In earlier papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion provides examined accounting as a technology, with tries to employ a scientific strategy; as a solely technical expression of financial theory, greatly dominated by research in finance; and since part of " law”, even if law (regulation) heavily motivated by major economic and political ideology. That debate revealed that all these perspectives include suffered from serious shortcomings. Thankfully, there are other perspectives about accounting which can prove more fruitful plus some of these will be discussed in this paper. A common element in a number of these alternatives techniques is to view accounting being a social scientific research. Social Technology A few one hundred year ago there have been disciplines referred to as natural viewpoint and moral philosophy. The previous evolved into the natural sciences, the latter in to the social savoir. However , like so many of the conditions we employ regularly, the definition of social technology is challenging to define exactly and is the subject of much debate. Essentially, social research is the analyze of aspects of human society. It has, over the last two hundred years, been greatly influenced by simply positivism with the underlying presumption that the analyze of communities can be undertaken scientifically. Tightly associated with this kind of, then, is a intention it can easily apply the methods of the " natural sciences” to study man society. Sometimes the term continues to be taken to imply the discipline sociology however in a larger sense, the term includes a number of specific disciplines that have progressed very in another way and continue to be so. Hence, while jointly the term are often used to imply the use of scientific technique, several other strategies have been advertised. Accounting may be included with individuals disciplines concerned with aspects of man society because, clearly, it is just a " system of thought” created by humans to assist human decision making and influence (human) actions. Therefore , a social constructionist ontology, rather than realist ontology, would seem to become more appropriate basis for conceptualising accounting. As a result, rather than looking to recreate the methods of the natural sciences, it is more appropriate that accounting use the methods that recognise your aspects of the discipline instead of claim an intellectual status akin to the natural sciences. Unfortunately accounting theorists and researcher have already been very slow to discover this as evident in the large involvement inside the neo-empirical analysis programs during the last fifty years. There is a lot of truth inside the view that accounting is a fairly " young” perceptive discipline and has however to demonstrate the maturity of self expression and understanding. To date it is happy to acknowledge the position of being a sub-discipline of (and consequently second-rate to) economics. As a result *
E-mail: [email protected] edu. au
The Evaluate of Accounting Theory, p2
it has counted heavily in economic theories and methodologies. This is not to...
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