Accounting as a human science
Article Abstract:
Differences between the perspectives of critics and mainstream practitioners of accounting are examined through a review of the philosophy of science and theory of society. Due to the expertise on society and the world economic order involved in its practice, accounting now earns the distinction of being the foremost of the human sciences, and its development as such is traced through the history of modern education and social sciences. Critics of accounting however, view it as an inherently technocratic and disciplinary field. In contrast, mainsteam practitioners subscribe to an empiricist perspective, wherein causality and prediction provide a basis for historical analysis. Nevertheless, transformation of the practice of accounting will require acknowlegement of its interconnectedness with capitalist, state and educational practices, as is revealed by the foregoing analysis.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1993
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True and fair view: an empirical study of connotative meaning
Article Abstract:
Accountants and shareholders tend to hold different opinions of what constitutes a 'true and fair view' in financial reporting. Twenty-two chartered accountants and 28 private shareholders participating in courses at an Australian university rated 22 semantic differentials from their own viewpoint and from the perspective of the other group. The accountants could not accurately gauge shareholders' viewpoints. The accounting group's cognitive structure was found to be more complex than that of the 'lay' private shareholders.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1987
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