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Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?
16 references·16 citing·44 second hopsampled
Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes? (1997)Objectivity, relativism, and truth in ext…The qualitative characteristics of accounting information (2021)The qualitative characteristi…The Closing of the American Mind (2021)The Closing of the American M…Radical Developments in Accounting Thought (2005)Radical Developments in Accou…Inquiries into Truth and Interpretation (2001)Inquiries into Truth and Inte…A Pragmatic Theory of Fallacy (1995)A Pragmatic Theory of FallacyThe accountant as partisan (1991)The accountant as partisanAccounting and social change: A neutralist view (1991)Accounting and social change:…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Objectivity, Relativism, and Truth: Philosophical Papers (1990)Objectivity, Relativism, and …Accounting as reality construction: Towards a new epistemology for accounting practice (1988)Accounting as reality constru…Fallacies in pragma-dialectical perspective (1987)Fallacies in pragma-dialectic…Qualitative Characteristics of Accounting Information (1986)Qualitative Characteristics o…Positive Accounting Theory (1985)Positive Accounting TheoryThe normative origins of positive theories: Ideology and accounting thought (1982)The normative origins of posi…Syntax and Semantics:" Vol. 3, "Speech Acts (1977)Syntax and Semantics:" Vol. 3…Judgment under Uncertainty: Heuristics and Biases (1975)Judgment under Uncertainty: H…Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators (2016)Truthfulness in Accounting: H…Representing the market perspective: Fair value measurement for non-financial assets (2015)Representing the market persp…Pragmatism and new directions in social and environmental accountability research (2015)Pragmatism and new directions…Visual rhetoric and the case of intellectual capital (2014)Visual rhetoric and the case …Subjectivity in developing and validating causal explanations in positivist accounting research (2013)Subjectivity in developing an…Separating the Political and Technical: Accounting Standard‐Setting and Purification (2013)Separating the Political and …Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting (2012)Discourses surrounding the ev…The Third Policeman: ‘The true and fair view’, language and the habitus of accounting (2009)The Third Policeman: ‘The tru…[In]visible [in]tangibles: Visual portraits of the business élite (2009)[In]visible [in]tangibles: Vi…On Lachmannian and Effectual Entrepreneurship: A Rejoinder to Sarasvathy and Dew (2008) (2008)On Lachmannian and Effectual …Objectivity in accounting (2006)Objectivity in accountingIndicators: on visualizing, classifying and dramatizing (2006)Indicators: on visualizing, c…COMMENTARY—Accounting—Truth, Lies, or “Bullshit”? A Philosophical Investigation (2006)COMMENTARY—Accounting—Truth, …Perspectives on language, accountability and critical accounting: An interpretative perspective (2005)Perspectives on language, acc…On economic reality, representational faithfulness and the ‘true and fair override’ (2003)On economic reality, represen…Toward a normative model of rational argumentation for critical accounting discussions (1998)Toward a normative model of r…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Power/Knowledge: Selected Interviews and Other Writings 1972-1977 (1980)Studying Information Technology in Organizations: Research Approaches and Assumptions (1991)CASE Tools as Organizational Change: Investigating Incremental and Radical Changes in Systems Development (1993)A Set of Principles for Conducting and Evaluating Interpretive Field Studies in Information Systems1 (1999)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Structure of Scientific Revolutions (1963)Origins of the modern mind: three stages in the evolution of culture and cognition (1992)Reference and Consciousness (2002)The Philosophy of Philosophy (2007)Subjective probability: A judgment of representativeness (1972)Availability: A heuristic for judging frequency and probability (1973)On the psychology of prediction. 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(1959)THE STRUCTURE OF SCIENTIFIC REVOLUTIONS (1963)The archeology of accounting systems (1987)Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Corporate social and environmental reporting (1995)Paradigms, Metaphors, and Puzzle Solving in Organization Theory (1980)The roles of accounting in organizations and society (1980)Images of Organization (1986)The Missing Link: A Transformational View of Metaphors in Organizational Science (1991)Creating Adventures in Wonderland: The Journey Metaphor and Environmental Sustainability (2006)Theorizing engagement: the potential of a critical dialogic approach (2007)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)On Becoming a Leader (1989)Changing Highbrow Taste: From Snob to Omnivore (1996)Trust and trustworthiness (2002)The Primacy of the Ethical: Propositions for a Militant Anthropology (1995)Doing Mixed Methods Research Pragmatically: Implications for the Rediscovery of Pragmatism as a Research Paradigm (2009)The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2010)The role of theories in conceptual coherence. 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References

  • 1975Judgment under Uncertainty: Heuristics and Biases22,647 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2001Inquiries into Truth and Interpretation4,216 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1977Syntax and Semantics:" Vol. 3, "Speech Acts1,684 cited
  • 2021The Closing of the American Mind1,609 cited
  • 2005Radical Developments in Accounting Thought1,365 cited
  • 1990Objectivity, Relativism, and Truth: Philosophical Papers1,183 cited
  • 1982The normative origins of positive theories: Ideology and accounting thought623 cited
  • 1988Accounting as reality construction: Towards a new epistemology for accounting practice509 cited
  • 1995A Pragmatic Theory of Fallacy307 cited
  • 1991The accountant as partisan252 cited
  • 1987Fallacies in pragma-dialectical perspective181 cited
  • 1991Accounting and social change: A neutralist view177 cited
  • 1986Qualitative Characteristics of Accounting Information149 cited
  • 2021The qualitative characteristics of accounting information144 cited

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Cited by

  • 2009[In]visible [in]tangibles: Visual portraits of the business élite147 cited
  • 2015Pragmatism and new directions in social and environmental accountability research128 cited
  • 2014Visual rhetoric and the case of intellectual capital124 cited
  • 2015Representing the market perspective: Fair value measurement for non-financial assets96 cited
  • 2013Separating the Political and Technical: Accounting Standard‐Setting and Purification89 cited
  • 2012Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting83 cited
  • 2006Objectivity in accounting81 cited
  • 2003On economic reality, representational faithfulness and the ‘true and fair override’78 cited
  • 2016Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators73 cited
  • 2005Perspectives on language, accountability and critical accounting: An interpretative perspective55 cited
  • 2006Indicators: on visualizing, classifying and dramatizing55 cited
  • 2008On Lachmannian and Effectual Entrepreneurship: A Rejoinder to Sarasvathy and Dew (2008)51 cited
  • 2013Subjectivity in developing and validating causal explanations in positivist accounting research51 cited
  • 1998Toward a normative model of rational argumentation for critical accounting discussions51 cited
  • 2009The Third Policeman: ‘The true and fair view’, language and the habitus of accounting42 cited
  • 2006COMMENTARY—Accounting—Truth, Lies, or “Bullshit”? A Philosophical Investigation41 cited