File(s) under permanent embargo
Social theorisation of accounting: challenges to positive research
chapter
posted on 2023-06-08, 20:47 authored by Trevor Hopper, Junaid Ashraf, Shahzad Uddin, Danture WickramasingheTrying 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
RoutledgeIssue
17Page range
452-471Book title
The Routledge Companion to Financial Accounting TheoryISBN
978041660280Series
Routledge Companions in Business, Management and AccountingDepartment affiliated with
- Business and Management Publications
Full text available
- No
Peer reviewed?
- No
Editors
Stewart JonesLegacy Posted Date
2015-05-15First Compliant Deposit (FCD) Date
2016-03-22Usage metrics
Categories
No categories selectedKeywords
Licence
Exports
RefWorks
BibTeX
Ref. manager
Endnote
DataCite
NLM
DC