Book Description
Papers from a symposium held at Duke University, Durham, N.C., on December 3 and 4, 1975.
Author : A. Rashad Abdel-Khalik
Publisher : Durham, N.C. : Duke University Press
Page : 240 pages
File Size : 12,3 MB
Release : 1978
Category : Business & Economics
ISBN :
Papers from a symposium held at Duke University, Durham, N.C., on December 3 and 4, 1975.
Author : John W. Buckley
Publisher :
Page : 290 pages
File Size : 31,33 MB
Release : 1981
Category : Accounting
ISBN :
Author : Laurence Ferry
Publisher : Springer
Page : 146 pages
File Size : 39,70 MB
Release : 2018-11-11
Category : Political Science
ISBN : 3319994328
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Author : John W. Buckley
Publisher :
Page : 264 pages
File Size : 44,20 MB
Release : 1981
Category :
ISBN :
Author : Richard Mattessich
Publisher : Routledge
Page : 640 pages
File Size : 33,23 MB
Release : 2007-11-15
Category : Business & Economics
ISBN : 1135980586
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Author : Arun Kumar Basu
Publisher : Pearson Education India
Page : 304 pages
File Size : 47,65 MB
Release : 2013-08
Category : Accounting
ISBN : 9788131754450
Author :
Publisher :
Page : pages
File Size : 45,60 MB
Release :
Category :
ISBN :
Author : Chandra Kanodia
Publisher : Now Publishers Inc
Page : 105 pages
File Size : 32,30 MB
Release : 2007
Category : Business & Economics
ISBN : 1601980620
Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.
Author :
Publisher :
Page : 200 pages
File Size : 39,10 MB
Release : 1985
Category : Accounting
ISBN :
Author : Michael C. Jensen
Publisher :
Page : 0 pages
File Size : 15,12 MB
Release : 2006
Category :
ISBN :
I have two separate but related topics to cover today. The first is a critical appraisal of the state of accounting research, and the second is an analysis of current trends in the regulation of accounting practices and where they are leading us. Research in accounting has been (with one or two notable exceptions) unscientific. Why? Because the focus of this research has been overwhelmingly normative and definitional. As a result, the field has produced remarkably little theory or evidence bearing on positive issues. I am not claiming that accounting lacks theories. Quite the contrary; accountants promulgate theories (Edwards and Bell [1961], Sprouse and Moonitz [1962], Chambers [1966], ASOBAT [1966], Ijiri [1967], Sterling [1970]), as rapidly as the SEC increases disclosure requirements. But in accounting the term theory has come to mean normative proposition. I do not intend my emphasis here on positive analysis to imply that normative issues regarding what should be are unimportant. Neither academics nor professionals, however, will make significant progress in obtaining answers to the normative questions they continue to ask until they make a more serious attempt to develop a body of positive theory. It is in this sense that I believe much of what is classified as accounting research is useless. The dearth of positive theory explains the almost complete lack of impact of normative accounting research on professional practice. Furthermore, the belief held by many professionals that the new Professional Schools of Accounting will somehow improve accounting research, itself implies a disappointment with the payoffs from past accounting research. This failure has not been quite as dramatic in the managerial accounting area where issues such as capital budgeting and transfer pricing have received considerable attention.