Accounting Theory: A Neglected Topic in Academic Accounting Research - Couverture souple

Al-Adeem, Khalid; Fogarty, Timothy

 
9783838339160: Accounting Theory: A Neglected Topic in Academic Accounting Research
Couverture souple
ISBN 10 : 3838339169 ISBN 13 : 9783838339160
Editeur : LAP Lambert Academic Publishing, 2010

Synopsis

A careful examination of accounting literature reveals the prospect for developing normative accounting that is capable of meeting society's needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative theorization ceased in favor of the new empirical accounting research,which investigates the usefulness of accounting information to decision-making.The emergence of the new financial empirical paradigm mandated the elimination of the conventional paradigm. Judged by its relevance to accounting practice, contemporary academic accounting research seems to be moving away from accounting practice, broadening the schism between theory and practice. Those who have been worried about such schism will benefit from reading this book. As the market efficiency is being questioned, accounting academics and graduate students need to be aware, or critical about, the dominant financial empirical paradigm and its underlying assumptions. This book will familiarize them with an important accounting discourse which will potentially open new avenues for them to research and contribute their thoughts.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

A careful examination of accounting literature reveals the prospect for developing normative accounting that is capable of meeting society's needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative theorization ceased in favor of the new empirical accounting research,which investigates the usefulness of accounting information to decision-making.The emergence of the new financial empirical paradigm mandated the elimination of the conventional paradigm. Judged by its relevance to accounting practice, contemporary academic accounting research seems to be moving away from accounting practice, broadening the schism between theory and practice. Those who have been worried about such schism will benefit from reading this book. As the market efficiency is being questioned, accounting academics and graduate students need to be aware, or critical about, the dominant financial empirical paradigm and its underlying assumptions. This book will familiarize them with an important accounting discourse which will potentially open new avenues for them to research and contribute their thoughts.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP Lambert Academic Publishing
Date d'édition
2010
Langue
anglais
ISBN 10 
3838339169
ISBN 13 
9783838339160
Reliure
Broché
Nombre de pages
256
Coordonnées du fabricant
non disponible
Personne responsable
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