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Social theorisation of accounting: challenges to positive research

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posted on 2023-06-08, 20:47 authored by Trevor Hopper, Junaid Ashraf, Shahzad Uddin, Danture Wickramasinghe
Trying to delineate the relevance of social theory (broadly defined as an attempt to explain and predict behaviour under certain circumstances) to accounting often provoke responses of despair. A common reaction is to state that accounting has no theory. This has foundation. Apart from those who argue that double entry book-keeping is a theory in itself (a view not shared by the authors, who see it as an equation), accounting lacks a unique theoretical basis. It is often taught and practised as techniques and systems created through trial and error and the experience and pragmatism of practitioners. However, techniques implicitly rest on theory, be it of causes and effects or an understanding of what clients want or need. Given the absence of a distinct accounting theory, one must turn to other social science disciplines to make sense of practices (Hopper and Powell, 1985; Sutton and Staw, 1995). This invites the retort that accounting consists of practical techniques to resolve financial

History

Publication status

  • Published

File Version

  • Accepted version

Publisher

Routledge

Issue

17

Page range

452-471

Book title

The Routledge Companion to Financial Accounting Theory

ISBN

978041660280

Series

Routledge Companions in Business, Management and Accounting

Department affiliated with

  • Business and Management Publications

Full text available

  • No

Peer reviewed?

  • No

Editors

Stewart Jones

Legacy Posted Date

2015-05-15

First Compliant Deposit (FCD) Date

2016-03-22

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