The Critique of Accounting Theory

 The Critique of Accounting Theory Essay

Faculty of Commerce

Faculty of Business - Accounting & Finance Working Documents

University of Wollongong Year 

The Critique of Accounting Theory

M. Gaffikin

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.


University of Wollongong

School of Accounting & Finance

The Analyze of Accounting Theory

Doing work Papers Series

Michael Gaffikin

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

The Critique of Accounting Theory

Michael Gaffikin*

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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The Critique of Accounting Theory, p19

Arrington, C Electronic and Watts Schweiker (1992), " The Rhetoric and Rationality of Accounting Research”, Accounting, Businesses and Culture, v seventeen, pp 511 - 533. Boland, Ur (1989), " Beyond the Objectivist plus the Subjectivist: Learning to read Accounting as Text”, Accounting, Companies and Society, v 13, pp 591 - 604. Broadbent, Her (2002), " Critical Accounting Research: Some from England”, Critical Viewpoints in Accounting, v 13, pp 433 – 449. Christenson, C (1983), " The Method of Positive Accounting”, The Accounting Assessment, v 58, pp 1 – twenty two. Chua, Wai Fong (1986), " Significant Developments in Accounting Thought”, The Accounting Review, versus 61, pp 601 – 632. Chua, Wai Fong (1988), " Interpretive Sociology and Administration Accounting Analysis – A vital Review”, Accounting, Auditing and Accountability, v 1, pp 59 -- 79. Chua, Wai Fong, Tony Lowe and Tony a2z Puxty (eds) (1989), Critical Perspectives a manager Control, Basingstoke: The Macmillan Press Ltd. Davis, H W, K Menon and G Morgan (1982), " The Images That Have Shaped Accounting Theory”, Accounting, Organizations and Society, v 7, pp 307 -- 318. Dillard, Jesse (1991), " Accounting as a Critical Social Science”, Accounting, Auditing and Liability Journal, v 4, pp 8 – 28. Gaffikin, Michael (2005), " Thinking about Accounting”, in Funnell, T & L Williams (eds) (2005), Essential and Historical Studies in Accounting, Sydney: Pearson Education Australia, pp 1 – 24. Gaffikin, Michael (2005a), " Accounting Research and Theory: age neoempiricism”, UOW, School of Accounting & Finance, Operating Paper 05/07. Gaffikin, Michael jordan (2005b), " Creating a Technology of Accounting: accounting theory to 1970”, UOW, College of Accounting & Fund, Working Paper 05/08. Gaffikin, Michael (2005c), " Legislation as Accounting Theory”, UOW, School of Accounting & Finance, Operating Paper 05/09. Gambling, Trevor (1974), Societal Accounting, London: George Allen and Unwin Ltd. Hopwood, Anthony (1989), " Accounting and the Pursuit of Social Interests”, in Chua et 's (1989), pp 141 – 157.

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Hoskin, K and R Macve (1986), " Accounting as well as the Examination: A Genealogy of Disciplinary Power”, Accounting, Businesses and Society, v 10, pp 105 – 136. Ladd, Dwight R (1963), Contemporary Corporate and business Accounting and the auto industry, Homewood, Illinois: Richard M Irwin Incorporation. Laughlin, L (1987), " Accounting Systems in Organisational Contexts: An instance for Critical Theory”, Accounting, Organizations and Society, v 15, pp 479 – 502. Laughlin, R and J Broadbent (1993), " Accounting and Law: Lovers in the Juridification of the Open public Sector in britain? ”, Important Perspectives in Accounting, versus 4. pp 337 – 368. Laughlin, R (1999), " Essential Accounting: Character, Progress and Prognosis”, Accounting, Auditing and Accountability Diary, v 12, pp 73 – 78. Lodh, H and M J R Gaffikin (1997), " Crucial Studies in Accounting Research, Rationality and Habermas: A Methodological reflection”, Critical Viewpoints on Accounting, v almost 8, pp 433 – 474. Loft, A (1986) " Towards a vital Understanding of Accounting: The Case of Cost Accounting in the U K, 1914 – 1925”, Accounting, Agencies and Culture, v 11, pp 137 – 169. Lowe, Tony a2z and Tony adamowicz Tinker (1989), " Accounting as Sociable Science” Abstract Versus Cement Sources of Accounting Change”, in Chua ainsi que al (1989), pp 47 – sixty one. Macintosh, N B (2002), Accounting, Accountancy firm and Accountability, Postructural positions, London Routledge Matuz, R K (1963), " Accounting as a Cultural Science”, The Accounting Review, pp 317325. Merino, Barbara (1989), " An Examination of the Development of Accounting Knowledge: A Pragmatic Approach”, paper provided at the Studies in Accounting as a Human being Practice Conference, University of Iowa. Morgan, Gareth (1983), " Sociable Science and Accounting Analysis: A Comments on Tomkins and Groves”, Accounting, Organizations and World, v almost 8, pp 385 - 388. Mouck, Tom (1992), " The Rhetoric of Scientific research and the Unsupported claims of Revolt in the ‘Story' of Great Accounting Theory”, Accounting, Auditing and Liability Journal, pp 35-56. Rorty, Richard (1992), The Linguistic Turn, Chicago: The University or college of Chicago, il Press.

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Jeff, DR (1931), The Cultural Significance of Accounts, Ny: Henry Holt. Sikka L and They would Wilmott (1997), " Exercising Critical Accounting”, Critical Viewpoints in Accounting, v almost 8, pp 149 - one hundred sixty five. Simons, Jon (ed) (2004), Contemporary Critical Theory, Edinburgh: Edinburgh Press. Stewart, Ross (1992), " Pluralizing each of our Past: Foucault in Accounting History”, Accounting, Auditing and Accountability Diary, v five, pp 57 – seventy four. Tomkins, C and Ur Groves (1983), " The Everyday Documentalist and Researching His Reality”, Accounting, Businesses and Contemporary society, v almost 8, pp 361 - 374. Wilmott, Hugh C (1983), " Paradigms for Accounting Research: Crucial Reflections on Tomkins and Groves' ‘Everyday Accountant and Researching His Reality' ”, Accounting, Companies and World, v almost 8, pp 389 - 405.


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