BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Author
Mućko Przemysław (Uniwersytet Szczeciński)
Title
Ujęcie rzeczywistości w badaniach naukowych w zakresie rachunkowości
Assumptions About Reality in Accounting Research
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2011, nr 41, s. 231-240, bibliogr. 21 poz.
Keyword
Rachunkowość, Teoria rachunkowości
Accounting, Accounting theory
Note
summ.
Abstract
Celem artykułu jest przedstawienie jednej z najważniejszych kategorii założeń stanowiących fundament prac badawczych z zakresu rachunkowości, dotyczącej istoty badanej rzeczywistości. Ich ujawnienie i opis pozwalają na lepsze zrozumienie ograniczeń stosowania wyników prac badawczych podejmowanych w dziedzinie rachunkowości oraz ich klasyfikację nurtów badawczych w obszarze rachunkowości.(fragment tekstu)

The paper presents and analysis assumptions about reality underlying research in accounting context. Using Morgan and Smirchi classification six approaches are pre-sented with ascending level of subjectivism: (1) naïve realism, (2) transcendental real-ism, (3) contextual relativism, (4) transcendental idealism, (5) social contructionism, and (6) idealism. Each approach is exemplified so as to prove the broad spectrum of problems dealt with accounting research.(original abstract)
Accessibility
The Main Library of Poznań University of Economics and Business
Szczecin University Main Library
Full text
Show
Bibliography
Show
  1. Boland R.J.: Accounting and the interpretive act, "Accounting, Organizations and Society", Vol. 18 (1993), No. 2/3.
  2. Burzym E.: Rachunkowość przedsiębiorstw i instytucji, PWE, Warszawa 1980.
  3. Chua W.F., Preston A.: Worrying about accounting in health care, "Accounting, Auditing and Accountability Journal", vol. 7. Issue 3, 1994.
  4. Covaleski M.A., Dirsmith M.W., Michelman J.E.: An institutional theory perspective on the DRG framework, Case-Mix accounting systems and health-care organizations, "Accounting, Organizations and Society", vol. 18, 1993.
  5. Fama E.F.: Efficient Capital Markets: II, "The Journal of Finance", Vol. 46, No 5, December 1991.
  6. Faÿ E., Introna L., Puyou F.R.: Living with numbers: Accounting for subjectivity in-with management accounting systems, "Information and Organization", Vol. 20 (2010).
  7. Hendriksen E.A., van Breda M.F.: Teoria rachunkowości, Wydawnictwo Naukowe PWN, Warszawa 2002.
  8. Holthausen R.W., Watts R.L.: The relevance of the value-relevance literature for financial accounting standard setting, "Journal of Accounting and Economics", Vol. 31, 2001.
  9. Jönsson S., Macintosh N.B.: CATS, RATS, AND EARS- Making the case for ethnographic accounting research, "Accounting, Organizations and Society", Vol. 22 (1997), No. 3/4.
  10. Kothari S.P.: Capital Markets Research in Accounting, "Journal of Accounting and Economics", Vol. 32, 2001.
  11. Lee C.M.C.: Market Efficiency and Accounting Research: A Discusion of "Capital Market Research in Accounting" by S.P. Kothari, "Journal of Accounting and Economics", Vol. 31, 2001.
  12. Lowe A.: Accounting in health care: Some evidence on the impact of casemix systems, "The British Accounting Review", Vol. 32, Issue 2, June 2000.
  13. Matulich S., Heitger L.E.: Financial Accounting, McGraw-Hill Book Company, 1985.
  14. Modell S.: Performance measurement and institutional processes: a study of managerial responses to public sector reform, "Management Accounting Research", Vol. 12, Issue 4, 2001.
  15. Morgan G., Smirchi L.: The Case for Qualitative Research, "Academy of Management Review", Vol. 5, no. 4, 1980.
  16. Riahi-Belkaoui A.: Accounting Theory. Fourth Edition, Business Press Thompson Learning 2000.
  17. Ronek H.: Pragmatyczna metodologia rachunkowości, Wydawnictwo Uniwersytetu M. Skłodowskiej-Curie, Lublin 1999.
  18. Ryan B., Scapens R.W., Theobald M.: Research Method and Methodology in Finance and Accounting, South-Western Cenage Learning, 2002.
  19. Scapens R.W.: Understanding management accounting practices: A personal journey, "The British Accounting Review", Volume 38, Issue 1, March 2006.
  20. Schleifer A.: Inefficient markets. An introduction to behavioral finance, Oxford University Press, 2000.
  21. Philips G.E.: The Accretion Concept of Income, "The Accounting Review", Vol. 38 (1963), No. 1.
Cited by
Show
ISSN
1640-6818
1733-2842
Language
pol
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu