A Review Of Critical Accounting Theories

Document Type : Research Paper

Authors

1 Professor at Wallingham University of Australia

2 Alzahra Ph.D. student and coach of Payame Noor University in Bushehr

3 Coach of the University of the Persian Gulf Bushehr

Abstract

This article introduces some accounting theories that few researchers have addressed. In general, these theories are called “critical accounting theory”. The main feature of these theories is that, all of them are regarded accounting as a social science and believed the fact that scientific method (as a research way) in covering all the requirements of the accounting research has some notable limitations. Along with offering some of the most important ideas of each theory, we present some accounting researches in compliance with any theory. 

Keywords


آتشین صدف، عبدالرضا. (1384)، ساختارگرایی. دریافت شده از پایگاه اینترنتی باقرالعلوم: http: //pajoohe. com/fa/index. php?Page=efinition&UID=46470
صادقی فسائی، سهیلا؛ ناصری راد، محسن.  (1390)، عناصر بنیادین پژوهش کیفی در علوم اجتماعی: هستی­شناسی، معرفت­شناسی، روش­شناسی. مطالعات اجتماعی ایران، سال پنجم. شماره 2 (پیاپی 14)
کالاگر، شون؛ ترجمه علیرضا هدایت. (1388)، هرمنوتیک و رابطه آن با علوم شناختی. دریافت شده از: پایگاه اینترنتی باقرالعلوم: http: //pajoohe. com/fa/index. php?Page=definition&UID=36250
Arrington, C. E. and J. Francis (1989) , “Letting the Chat Out of the Bag” Deconstruction, Privilege and Accounting Research, Accounting, Organizations and Society, v 14, pp 1 - 28.
Boland, R. (1989) , “Beyond the Objectivist and the Subjectivist: Learning to read Accounting as Text”, Accounting, Organizations and Society, v 14, pp 591 - 604.
Chua, Wai Fong (1988) , “Interpretive Sociology and Management Accounting Research – A Critical Review”, Accounting, Auditing and Accountability, v 1, pp 59 - 79.
Chua, WaiFong (1986) , “Radical Developments in Accounting Thought”, The Accounting Review, v 61, pp 601 – 632.
Dillard, Jesse. (1991) , “Accounting as a Critical Social Science”, Accounting, Auditing and Accountability Journal, v 4, pp 8 – 28.
Gaffikin, M. ) 2006 (. The Critique of Accounting Theory. Accounting & Finance Working Paper, School of Accounting & Finance, University of Wollongong. Australia.
Gaffikin, Michael. (2005a) , “Accounting Research and Theory: the age of neoempiricism”, UOW, School of Accounting & Finance, Working Paper 05/07.
Laughlin, R. (1999) , “Critical Accounting: Nature, Progress and Prognosis”, Accounting, Auditing and Accountability Journal, v 12, pp 73 – 78.
Loft, A. (1986) , “Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the U K, 1914 – 1925”, Accounting, Organizations and Society, v 11, pp 137 – 169.
Macintosh, N. B. (2002) , Accounting, Accountants and Accountability, Postructural positions, London Routledge.
Mouck, Tom. (1992) , “The Rhetoric of Science and the Rhetoric of Revolt in the ‘Story’ of Positive Accounting Theory”, Accounting, Auditing and Accountability Journal, pp 35-56.
Rorty, Richard. (1992) , The Linguistic Turn, Chicago: The University of Chicago Press.
Sikka, P. and H. Wilmott. (1997) , “Practicing Critical Accounting”, Critical Perspectives in Accounting, v 8, pp 149 - 165.
Tomkins, C. and R. Groves. (1983) , “The Everyday Accountant and Researching His Reality”, Accounting, Organizations and Society, v 8, pp 361 - 374.
Wilmott, Hugh. C. (1983) , “Paradigms for Accounting Research: Critical Reflections on Tomkins and Groves’ ‘Everyday Accountant and Researching His Reality’ ”, Accounting, Organizations and Society, v 8, pp 389 - 405