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....

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Bibliographic Details

Format:	Book
Language:	English
Published:	Princeton Wiener [u.a.] 1995
Series:	Critical accounting research series
Subjects:	Comptabilité Accounting Accounting > Research Rechnungswesen Geschichte Aufsatzsammlung
Online Access:	Inhaltsverzeichnis
Summary:	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
Physical Description:	IX, 270 S.
ISBN:	1558760857