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The images that have shaped accounting theory
16 references·16 citing·33 second hopsampled
The images that have shaped accounting theory (1982)The images that have shaped accounting th…The Rise of “Economic Consequences” (2010)The Rise of “Economic Consequ…The Roles of Accounting in Organizations and Society (2005)The Roles of Accounting in Or…The normative origins of positive theories: Ideology and accounting thought (1982)The normative origins of posi…An income strategy approach to the positive theory of accounting standard setting/choice (1981)An income strategy approach t…The roles of accounting in organizations and society (1980)The roles of accounting in or…Paradigms, Metaphors, and Puzzle Solving in Organization Theory (1980)Paradigms, Metaphors, and Puz…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Organizational learning and management information systems (1977)Organizational learning and m…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work (1974)Capital Market Equilibrium, I…Theory of the Measurement of Enterprise Income. (1970)Theory of the Measurement of …The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Accounting, evaluation, and economic behavior (1966)Accounting, evaluation, and e…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…An introduction to corporate accounting standards (1940)An introduction to corporate …Perceptions on the accessibility of Islamic banking in the UK—Challenges, opportunities and divergence in opinion (2017)Perceptions on the accessibil…Critical Muslim intellectuals’ thought: Possible contributions to the development of emancipatory accounting thought (2015)Critical Muslim intellectuals…Accountability in the sacred context (2011)Accountability in the sacred …Photo‐elicitation: an ethno‐historical accounting and management research prospect (2009)Photo‐elicitation: an ethno‐h…Corporate Annual Reports : Accounting Practices in Transition (2008)Corporate Annual Reports : Ac…The Critique of Accounting Theory (2006)The Critique of Accounting Th…Pedagogic metaphors and the nature of accounting signification (2006)Pedagogic metaphors and the n…Objectivity in accounting (2006)Objectivity in accountingAlternative accounting thought and the prison-house of metaphor (2003)Alternative accounting though…Toward a normative model of rational argumentation for critical accounting discussions (1998)Toward a normative model of r…Metaphor in accounting discourse (1996)Metaphor in accounting discou…The mountains are still there (1995)The mountains are still thereOntology and accounting: The concept of profit (1990)Ontology and accounting: The …A Critical Analysis of Accounting Thought: Prognosis and Prospects for Understanding and Changing Accounting Systems Design (1990)A Critical Analysis of Accoun…Of paradigms and metaphors in auditing thought* (1985)Of paradigms and metaphors in…Social science and accounting research: A commentary on Tomkins and Groves (1983)Social science and accounting…Studies in Ethnomethodology. (1968)The Case for Qualitative Research (1980)THE HUMAN SIDE OF ENTERPRISE (1985)Putting Consumer Experience Back into Consumer Research: The Philosophy and Method of Existential-Phenomenology (1989)Studying Information Technology in Organizations: Research Approaches and Assumptions (1991)Principles of Scientific Management, The (2015)The General Theory of Employment, Interest and Money. (1936)The Logic of Scientific Discovery. (1959)THE STRUCTURE OF SCIENTIFIC REVOLUTIONS (1963)Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Corporate social and environmental reporting (1995)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Accounting as reality construction: Towards a new epistemology for accounting practice (1988)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)Research Methods in Accounting (2003)Accounting and the construction of the governable person (1987)The archeology of accounting systems (1987)Review : A Review of Culture in Information Systems Research: Toward a Theory of Information Technology Culture Conflict1 (2006)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Using daily stock returns (1985)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1980The roles of accounting in organizations and society1,590 cited
  • 1980Paradigms, Metaphors, and Puzzle Solving in Organization Theory1,409 cited
  • 2005The Roles of Accounting in Organizations and Society1,133 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1982The normative origins of positive theories: Ideology and accounting thought623 cited
  • 1940An introduction to corporate accounting standards534 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1977Organizational learning and management information systems353 cited
  • 1970Theory of the Measurement of Enterprise Income.303 cited
  • 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work

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281 cited
  • 2010The Rise of “Economic Consequences”240 cited
  • Cited by

    • 2009Photo‐elicitation: an ethno‐historical accounting and management research prospect128 cited
    • 1996Metaphor in accounting discourse90 cited
    • 1995The mountains are still there85 cited
    • 2011Accountability in the sacred context82 cited
    • 2006Objectivity in accounting81 cited
    • 1990Ontology and accounting: The concept of profit57 cited
    • 1998Toward a normative model of rational argumentation for critical accounting discussions51 cited
    • 1983Social science and accounting research: A commentary on Tomkins and Groves47 cited
    • 1990A Critical Analysis of Accounting Thought: Prognosis and Prospects for Understanding and Changing Accounting Systems Design45 cited
    • 1985Of paradigms and metaphors in auditing thought*38 cited
    • 2015Critical Muslim intellectuals’ thought: Possible contributions to the development of emancipatory accounting thought37 cited
    • 2003Alternative accounting thought and the prison-house of metaphor35 cited
    • 2017Perceptions on the accessibility of Islamic banking in the UK—Challenges, opportunities and divergence in opinion32 cited
    • 2006Pedagogic metaphors and the nature of accounting signification32 cited
    • 2006The Critique of Accounting Theory30 cited
    • 2008Corporate Annual Reports : Accounting Practices in Transition26 cited