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Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science
16 references·16 citing·35 second hopsampled
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1953Die Betriebswirtschaft4,537 cited
  • 1931The Economics of Exhaustible Resources4,535 cited
  • 1958Games and Decisions: Introduction and Critical Survey.1,944 cited
  • 2005Radical Developments in Accounting Thought1,365 cited
  • 1958Games and Decisions: Introduction and Critical Survey.777 cited
  • 1974The Philosophy of Karl Popper774 cited
  • 1967The Logic of Decision and Action661 cited
  • 2020Accounting in Organizations and Society646 cited
  • 1982The normative origins of positive theories: Ideology and accounting thought623 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 1987An Architectonic for Science556 cited
  • 1966On The Pure Theory of Law422 cited
  • 1985Paper Prophets: A Social Critique of Accounting375 cited
  • 1984Discounting for Time and Risk in Energy Policy359 cited
  • 1970The Logic of Decision and Action.342 cited

Cited by

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  • 2014The audit expectation gap: existence, causes, and the impact of changes104 cited
  • 1997Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?101 cited
  • 2005Doing interventionist research in management accounting79 cited
  • 2008A constructive study on creating core business relevant CREM strategy and performance measures68 cited
  • 2010A critical review of interventionist research65 cited
  • 2001The iterative theory‐building process: rationale, principles and evaluation57 cited
  • 1998Toward a normative model of rational argumentation for critical accounting discussions51 cited
  • 2010Resisting compliance with IFRS goodwill accounting and reporting disclosures45 cited
  • 2018Bridging the gap between theory and practice in management accounting42 cited
  • 2001The intellectual structure of international accounting in the early 1990s40 cited
  • 1996Theories for theorists or theories for practice? Liberating academic accounting research?39 cited
  • 2022Towards interventionist research with theoretical ambition33 cited
  • 2004Causality in Performance Measurement Model30 cited
  • 2008Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen25 cited
  • 2009What Do You Expect? A Reconfiguration of the Audit Expectations Gap24 cited
  • 2018What is a Conceptual Framework for Financial Reporting?23 cited