Panglossian accounting theories: the science of apologizing in style
Article Abstract:
The dangers inherent in optimistic theorizing are delineated as they relate to accounting and accountability in the large organization. Agency and transaction cost theories are used to describe the perils of such theorizing. The notion that theories dispassionately reflect reality is rejected: they are grounded materially in social conflict. Three kinds of representation distortion are evaluated: those stemming from a failure to acknowledge the constitutive potential of theorizing, those coming from overstating theoretical empirical validity, and those coming from neglect of the interests that gain from research. It is suggested that only modern and historical analysis of the social underlay of accounting practices provides the opportunity for the desired social self-awareness.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1988
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An analysis of the research contributions of Accounting, Organizations and Society, 1976-1984
Article Abstract:
Research contributions of Accounting, Organizations and Society (AOS) magazine are evaluated for the period 1976-1984. AOS achieved its stated research objectives, and is shown to have functioned as a complementary outlet for accounting research involving international, behavioral, social, or organizational aspects. A comparison of AOS with the Journal of Accounting Research and The Accounting Review indicates that AOS draws more of its research from psychology, multiple-disciplinary areas, management, and sociology-political science than the other two publications. All three journals tend to use analytical-internal logic as a primary research methodology.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1987
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