Policing accounting knowledge: the market for excuses affair
What becomes "knowledge" in accounting research is primarily what is published in leading journals. One source of conflict is the control that academic institutions exercise over spreading the public validity of knowledge claims. The arguments have been long on rhetoric, short on evidence....
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Princeton
Wiener [u.a.]
1995
|
| Schriftenreihe: | Critical accounting research series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | What becomes "knowledge" in accounting research is primarily what is published in leading journals. One source of conflict is the control that academic institutions exercise over spreading the public validity of knowledge claims. The arguments have been long on rhetoric, short on evidence. In 1979 the Accounting Review published a controversial paper by Ross L. Watts and Jerold L. Zimmerman entitled The Demand and Supply of Accounting Theories: The Market for Excuses. It won the Notable Contribution to Accounting Theory Award despite the rift it caused within the academic profession. Controversies split the academy, particularly when distinguished commentators on Watts and Zimmerman were unable to have their stories published in the scholarly literature. Policing Accounting Knowledge offers a valuable case study and analysis of the way in which accounting knowledge is controlled The authors attach prime importance to "cultural materialism," like the Frankfurt School, they stress the interplay between economic, social, political and symbolic factors in understanding social processes. They examine the etymological origins of positive accounting theory and locate the paradigm in a wider social context. The book explores the historical dialectics of positive theory with regard to market studies, the theory of excuses, and post-positive accounting theory |
| Beschreibung: | IX, 270 S. |
| ISBN: | 1558760857 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV010344815 | ||
| 003 | DE-604 | ||
| 005 | 19950818 | ||
| 007 | t | ||
| 008 | 950818s1995 |||| 00||| eng d | ||
| 020 | |a 1558760857 |9 1-55876-085-7 | ||
| 035 | |a (OCoLC)30517570 | ||
| 035 | |a (DE-599)BVBBV010344815 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-12 |a DE-19 | ||
| 050 | 0 | |a HF5625 | |
| 082 | 0 | |a 657 |2 20 | |
| 245 | 1 | 0 | |a Policing accounting knowledge |b the market for excuses affair |c Tony Tinker ... |
| 264 | 1 | |a Princeton |b Wiener [u.a.] |c 1995 | |
| 300 | |a IX, 270 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Critical accounting research series | |
| 520 | 3 | |a What becomes "knowledge" in accounting research is primarily what is published in leading journals. One source of conflict is the control that academic institutions exercise over spreading the public validity of knowledge claims. The arguments have been long on rhetoric, short on evidence. In 1979 the Accounting Review published a controversial paper by Ross L. Watts and Jerold L. Zimmerman entitled The Demand and Supply of Accounting Theories: The Market for Excuses. It won the Notable Contribution to Accounting Theory Award despite the rift it caused within the academic profession. Controversies split the academy, particularly when distinguished commentators on Watts and Zimmerman were unable to have their stories published in the scholarly literature. Policing Accounting Knowledge offers a valuable case study and analysis of the way in which accounting knowledge is controlled | |
| 520 | |a The authors attach prime importance to "cultural materialism," like the Frankfurt School, they stress the interplay between economic, social, political and symbolic factors in understanding social processes. They examine the etymological origins of positive accounting theory and locate the paradigm in a wider social context. The book explores the historical dialectics of positive theory with regard to market studies, the theory of excuses, and post-positive accounting theory | ||
| 650 | 7 | |a Comptabilité |2 ram | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Accounting |x Research | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Geschichte |0 (DE-588)4020517-4 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4143413-4 |a Aufsatzsammlung |2 gnd-content | |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 1 | |a Geschichte |0 (DE-588)4020517-4 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Tinker, Tony |e Sonstige |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006885793&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-006885793 | ||
Datensatz im Suchindex
| _version_ | 1804124766996529152 |
|---|---|
| adam_text | Contents
Preface vii
Introduction: The Rise and Fall of Positive
Accounting Theory 1
TONY TINKER AND TONY PUXTY
The Demand for and Supply of Accounting
Theories: the Market for Excuses
(May 1978 version) 17
ROSS WATTS AND JEROLD ZIMMERMAN
Prepublication Debate 65
GEORGE FOSTER, ROSS WATTS, STEPHEN ZEFF,
JEROLD ZIMMERMAN, AND ANONYMOUS
REVIEWERS
Epistemic Critique 1 89
GERMAIN BOER, OWEN MOSELEY, ROSS WATTS,
JEROLD ZIMMERMAN, AND STEPHEN ZEFF
Epistemic Critique 2 165
RICHARD LAUGHLIN, TONY PUXTY, TONY LOWE,
ROSS WATTS, JEROLD ZIMMERMAN, AND
STEPHEN ZEFF
Epistemic Critique 3 213
PAUL WILLIAMS
Policing Accounting: The Sociology of
Knowledge as Praxis 241
TONY PUXTY AND TONY TINKER
Acknowledgment 271
J
|
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV010344815 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5625 |
| callnumber-raw | HF5625 |
| callnumber-search | HF5625 |
| callnumber-sort | HF 45625 |
| callnumber-subject | HF - Commerce |
| ctrlnum | (OCoLC)30517570 (DE-599)BVBBV010344815 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02881nam a2200433 c 4500</leader><controlfield tag="001">BV010344815</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">19950818 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">950818s1995 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1558760857</subfield><subfield code="9">1-55876-085-7</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)30517570</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV010344815</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5625</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">20</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Policing accounting knowledge</subfield><subfield code="b">the market for excuses affair</subfield><subfield code="c">Tony Tinker ...</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Princeton</subfield><subfield code="b">Wiener [u.a.]</subfield><subfield code="c">1995</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">IX, 270 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Critical accounting research series</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">What becomes "knowledge" in accounting research is primarily what is published in leading journals. One source of conflict is the control that academic institutions exercise over spreading the public validity of knowledge claims. The arguments have been long on rhetoric, short on evidence. In 1979 the Accounting Review published a controversial paper by Ross L. Watts and Jerold L. Zimmerman entitled The Demand and Supply of Accounting Theories: The Market for Excuses. It won the Notable Contribution to Accounting Theory Award despite the rift it caused within the academic profession. Controversies split the academy, particularly when distinguished commentators on Watts and Zimmerman were unable to have their stories published in the scholarly literature. Policing Accounting Knowledge offers a valuable case study and analysis of the way in which accounting knowledge is controlled</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The authors attach prime importance to "cultural materialism," like the Frankfurt School, they stress the interplay between economic, social, political and symbolic factors in understanding social processes. They examine the etymological origins of positive accounting theory and locate the paradigm in a wider social context. The book explores the historical dialectics of positive theory with regard to market studies, the theory of excuses, and post-positive accounting theory</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Comptabilité</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Research</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Geschichte</subfield><subfield code="0">(DE-588)4020517-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Geschichte</subfield><subfield code="0">(DE-588)4020517-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Tinker, Tony</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006885793&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-006885793</subfield></datafield></record></collection> |
| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV010344815 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:50:53Z |
| institution | BVB |
| isbn | 1558760857 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006885793 |
| oclc_num | 30517570 |
| open_access_boolean | |
| owner | DE-12 DE-19 DE-BY-UBM |
| owner_facet | DE-12 DE-19 DE-BY-UBM |
| physical | IX, 270 S. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Wiener [u.a.] |
| record_format | marc |
| series2 | Critical accounting research series |
| spelling | Policing accounting knowledge the market for excuses affair Tony Tinker ... Princeton Wiener [u.a.] 1995 IX, 270 S. txt rdacontent n rdamedia nc rdacarrier Critical accounting research series What becomes "knowledge" in accounting research is primarily what is published in leading journals. One source of conflict is the control that academic institutions exercise over spreading the public validity of knowledge claims. The arguments have been long on rhetoric, short on evidence. In 1979 the Accounting Review published a controversial paper by Ross L. Watts and Jerold L. Zimmerman entitled The Demand and Supply of Accounting Theories: The Market for Excuses. It won the Notable Contribution to Accounting Theory Award despite the rift it caused within the academic profession. Controversies split the academy, particularly when distinguished commentators on Watts and Zimmerman were unable to have their stories published in the scholarly literature. Policing Accounting Knowledge offers a valuable case study and analysis of the way in which accounting knowledge is controlled The authors attach prime importance to "cultural materialism," like the Frankfurt School, they stress the interplay between economic, social, political and symbolic factors in understanding social processes. They examine the etymological origins of positive accounting theory and locate the paradigm in a wider social context. The book explores the historical dialectics of positive theory with regard to market studies, the theory of excuses, and post-positive accounting theory Comptabilité ram Accounting Accounting Research Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Geschichte (DE-588)4020517-4 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Rechnungswesen (DE-588)4048732-5 s Geschichte (DE-588)4020517-4 s DE-604 Tinker, Tony Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006885793&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Policing accounting knowledge the market for excuses affair Comptabilité ram Accounting Accounting Research Rechnungswesen (DE-588)4048732-5 gnd Geschichte (DE-588)4020517-4 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4020517-4 (DE-588)4143413-4 |
| title | Policing accounting knowledge the market for excuses affair |
| title_auth | Policing accounting knowledge the market for excuses affair |
| title_exact_search | Policing accounting knowledge the market for excuses affair |
| title_full | Policing accounting knowledge the market for excuses affair Tony Tinker ... |
| title_fullStr | Policing accounting knowledge the market for excuses affair Tony Tinker ... |
| title_full_unstemmed | Policing accounting knowledge the market for excuses affair Tony Tinker ... |
| title_short | Policing accounting knowledge |
| title_sort | policing accounting knowledge the market for excuses affair |
| title_sub | the market for excuses affair |
| topic | Comptabilité ram Accounting Accounting Research Rechnungswesen (DE-588)4048732-5 gnd Geschichte (DE-588)4020517-4 gnd |
| topic_facet | Comptabilité Accounting Accounting Research Rechnungswesen Geschichte Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006885793&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT tinkertony policingaccountingknowledgethemarketforexcusesaffair |