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Methodological themes Theories and case studies of organizational accounting practices: limitation or liberation?

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The simple fact is that accounting research has tended to isolate itself from accounting in practice…What is needed are more substantive investigations orientated towards providing bases for understanding or explaining the workings of accounting in action (Hopwood, 1983, pp. 302-3).
It is ironical given the managerialist bias of so much accounting research and its reflection in
leading textbooks, that “advanced” techniques have had so little impact on practice. Not
unrelated to this is the growing realization that there are few close research studies of
accounting in action.... In short, accounting research by permitting central assumptions to go
unquestioned, may owe more to managerial ideology than any social science methodology.
(Hopper and Powell, 1985, p. 455

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 1996

Deskripsi Fisik

Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, 1996, pp. 86-106.

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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