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Accounting theory: A neglected topic...

Al-Adeem, Khalid Rasheed.

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Accounting theory: A neglected topic in academic accounting research.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Accounting theory: A neglected topic in academic accounting research./
作者:	Al-Adeem, Khalid Rasheed.
面頁冊數:	205 p.
附註:	Source: Dissertation Abstracts International, Volume: 70-11, Section: A, page: 4347.
Contained By:	Dissertation Abstracts International70-11A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3383619
ISBN:	9781109479966

Accounting theory: A neglected topic in academic accounting research.
Al-Adeem, Khalid Rasheed.

Accounting theory: A neglected topic in academic accounting research. - 205 p.

Source: Dissertation Abstracts International, Volume: 70-11, Section: A, page: 4347.

Thesis (Ph.D.)--Case Western Reserve University, 2009.

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.

ISBN: 9781109479966Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Accounting theory: A neglected topic in academic accounting research.
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500 $a Source: Dissertation Abstracts International, Volume: 70-11, Section: A, page: 4347.
500 $a Adviser: Timothy J. Fogarty.
502 $a Thesis (Ph.D.)--Case Western Reserve University, 2009.
520 $a 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.
520 $a 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.
520 $a 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.
520 $a 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.
520 $a 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.
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773 0 $t Dissertation Abstracts International $g 70-11A.
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790 1 0 $a Fogarty, Timothy $e committee member
790 $a 0042
791 $a Ph.D.
792 $a 2009
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3383619