Reflections on a contingent view of accounting

Article Abstract:

Contingency theory is often used to examine the contingent nature of accounting. Contingency studies have become associated with large-scale, cross-sectional research that relies on mailed questionnaires to investigate the relationship among a limited number of variables. However, despite the continuing stream of studies, commentators note that an acceptable and comprehensive contingency theory of accounting has yet to be developed. It is argued that efforts to formulate such a framework is being hampered by the distinctive research characterization associated with these efforts. Adherence to certain definitions of what and what does not constitute 'contingency studies' means that many ideas that are beyond these definitions are being overlooked. This indicates a lack of communication between various branches of research exploring the contingent nature of accounting.

Contingency (Philosophy)

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Habermas, law and accounting

Article Abstract:

Jurgen Habermas' theory of law in 'Faktizitat und Geltung' (Facility and Validity or FV) and its implications for critical accounting research are analyzed. Habermas considers law the ideal theoretical solution to the tension of critical theory. It is a distinctive system which provides the material correlate of the theory of communication and embodies privileged connectivities with lifeworld sources of communicative power. FV's relevance to critical accounting lies in the way it reminds critical accounting theorists of the essential tensions on the critical project. That any accounting practice must move in the space of pragmatic discourse and remove the need for social agents to redesign information system for each decision.

Interpretation and construction, Law, Criticism and interpretation, Habermas, Jurgen

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Accounting in the shadow of Stalinism

Article Abstract:

Several different lines of argument were evident in the debate on the nature of accounting in the USSR in the early 1930s. The arguments dealt with modernizing accounting to meet the needs of an industrial society, transforming accounting into data keeping, creating uniformity in accounting, organizing accounting practice, defining the function of the accounting office, and defining the role of the accounting specialist.

Soviet Union, Marxist criticism

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