Main approaches to scientific research in accounting
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2013, Vol 2013, Issue 71
Abstract
This paper offers a synthetic description of three major approaches to accounting research (research perspectives), identified by W.F. Chua (1986): the mainstream perspective, interpretative perspective and critical perspective. Depending on the adopted perspective, researchers work under different assumptions about the nature of the physical and social reality, the ways of gaining new knowledge, and the relation-ship between accounting theory and practice. The paper is based on material obtained by the author through studies of selected items of the literature of the subject, mostly publications in the English lan-guage, and is intended to induce accounting researchers in Poland to devote more attention to the inter-pretive and critical perspectives on accounting research, which so far have been used in our academic community only to a very limited extent. After examining the nature of accounting theory development, the author presents a classification of approaches used in accounting research as well as related research methodologies, and provides information about scientific journals interested in publication of articles presenting results of research conducted from the mainstream as well as from alternative perspectives.
Authors and Affiliations
Anna Szychta
Double-entry bookkeeping by Pacioli and his Italian followers in XVI–XVII century
The purpose of the article is to present the first textbook on double-entry bookkeeping and its impact on the development and popularization of accounting in Italy. The author of this work Luca Pacioli – was an outsta...
Evaluation of the usefulness of international and national auditing standards in the study of accounting information systems
The intensive development of information technologies nowadays has led to the fact that accounting information systems are much more advanced than traditional nominal ledger systems, sales manage-ment systems or warehous...
Prezentacja innych dochodów całkowitych w sprawozdaniach finansowych wybranych spółek publicznych w Polsce w latach 2009–2011
Inne całkowite dochody to nowa kategoria ekonomiczna, dopiero testowana w praktyce gospodarczej. Oczywi-sty wydaje się fakt zapotrzebowania na badanie aspektów praktycznych dotyczących prezentacji innych całkowitych doch...
XXIV Conference on Accounting in the Management of Business Entities held in Świnoujscie in May 2016
The text contains an report from a scientific conference organized in Świnoujście on 18–20 May by the Institute of Accounting of Szczecin University. This conference, being part of a series on Accounting in the Managemen...
Application of accounting tools in Polish hospitals
Accounting policy is defined as a set of rules and methods for estimating conventional values, and proce-dures regarding the presentation of financial statements. It can also be used for determining the value of assets a...