A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: a replication and extension
Article Abstract:
Studies of judgment are paramorphic, producing models that resemble cognitive processes. Historically, researchers have used models of cue importance based on linear models to model decision making in accounting. Model coefficients are presumed to be valid when cue importance is similar across models. Research comparing the Analytic Hierarchy Process, an eigenvector-scaling routine, to linear programming was conducted to determine if the reliance on linear models for inferring the importance of accounting cues threatens the construct validity of the coefficients. The research reveal that coefficients of cue importance are sensitive to model choice and experimental techniques. However, more research is needed into method variance before judging the construct validity of linear coefficients.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1989
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Account and acknowledge, or represent and control? On post-modern politics and economics of collective responsibility
Article Abstract:
Late-modernist and post-modernist views of the accounting practice are examined and contrasted. The former perspective sees accountability as a form of organizational representation and control, whereas the latter subcribes to its narrative and acknowledging function. The post-modernist view of accountability subscribes to Friedrich Nietzsche's suggested return to a professional and pragmatic form, a move that can result in increased autonomy and integrity for the practice. In this regard, narration and acknowledgement are likely to supplement representationalism, given the current preoccupation with the trend toward practicality in accounting. The inevitability of such a move will result in better understanding and adjustment to this post-modern view.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1993
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Accounting in other wor(l)ds: a feminism without reserve
Article Abstract:
The application of feminist theory to accounting philosophy and practice is examined. Accounting and sexuality are interconnected in that both aresocial and historical results of discourse and representation. Luce Irigaray's deconstruction of Freudian and Lacanian theories of the differences between the sexes is applied to the concepts of value, subjectivity and intersubjectivity as related to accounting. This discourse results in speculative reconfigurations of the accounting practice as embodied in Irigaray's concept of the feminine imaginary or the pre-discussion possibilities for sexual differences. The analysis concludes that accounting is the result of a phallocentric perspective of value, ethics and economics.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1993
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