Role of doctoral education in shaping minds and thinking: reflection on my doctoral education at Case Western Reserve University

Al-Adeem, Khalid Rasheed

doi:10.1504/ijca.2017.10011634

Cited by 4 publications

(15 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Excluding Ijiri, the accounting academics that Williams et al (2006) list in addition to Watts are graduates from the University of Chicago, where Milton Freeman taught. Professor Zimmerman authored with Watts several pieces on positive accounting research (1978,1979,1986,1990) that use agency theory as a meta-theoretical framework for contemporary studies in accounting (see Al-Adeem, 2017a;Al-Adeem & Fogarty, 2010).…”

Section: Accounting Sociology: Applying the Theory Of Elitismmentioning

confidence: 99%

“…Edwards et al (2013) deem Robert Sterling, George Staubus, Yuji Ijiri, and Arthur Thomas the ""golden age" accounting theorists" who formed the Accounting Researchers International Association (ARIA) in 1974. A reader who is interested in the application of the theory of elitism in accounting sociology may want to refer to other studies (e.g., Al-Adeem, 2017a;Fogarty, 2011;Gaffikin, 1988;Lee 1995Lee , 1997Lee , 1999Lee , 2009Lee & Williams, 1999;Lee & Wolnizer 2012;Major, 2017;Reiter & Williams, 2002, Reiter, 1998, Rodgers & Williams, 1996Sy & Tinker, 2005, Tinker & Puxty 1995Tuttle & Dillard, 2007;Williams, 1989;2000Williams & Rodgers, 1995).…”

Section: Accounting Sociology: Applying the Theory Of Elitismmentioning

confidence: 99%

“…However, the idea that economics colonizes accounting (Breyer, 2011, as cited in Garcí a, 2018) may still hold true. While the early attempts of theorization by accounting theorists of conceptualizing practiced accounting rely on economics, contemporary accounting researchers imported agency theory from financial economics to serve as a meta-theory (Al-Adeem, 2017a;2017b;Al-Adeem & Fogarty, 2010). In other words, the advancement of accounting requires International Journal of Accounting and Financial Reporting ISSN 2162-3082 2019 reliance and importing ideas from other disciplines (see Al-Adeem 2017a;Committee, 2016;Tinker, 2001, Williams, 2001.…”

Section: Future Studiesmentioning

confidence: 99%

See 2 more Smart Citations

Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought

Al-Adeem¹

2019

ijafr

View full text Add to dashboard Cite

Several efforts have been made towards basing the practices of corporate accounting on reasoning. This article critiques Understanding Mattessich and Ijiri: A Study of Accounting Thought to expand some of the topics currently relevant to the accounting discourse. The following two claims may be needed for further clarification. Mattessich"s and Ijiri"s presuppositions towards reality actually contribute to reality, as each one of them perceived it as an objective construct, but this idea is challenged in this article. In conceptualizing the practice of accounting, Mattessich may not explain how corporate accounting is perceived. A suitable extension of the book"s topic is thus discussing positive accounting research, elitism in accounting research. More sources on the topics of "accounting sociology" by applying the theory of elitism, "positive accounting research", and "citation analysis" are provided as well. Reading the book may be deemed for accounting researchers trained in the positive traditions as a voyage in "the land of wonder," but is nonetheless thought-provoking.

show abstract

Section: Accounting Sociology: Applying the Theory Of Elitismmentioning

confidence: 99%

Section: Accounting Sociology: Applying the Theory Of Elitismmentioning

confidence: 99%

Section: Future Studiesmentioning

confidence: 99%

See 1 more Smart Citation

Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought

Al-Adeem¹

2019

ijafr

View full text Add to dashboard Cite

show abstract

“…Whether the wide use of their research methodology was due to imposition or acceptance of accounting researchers is an empirical question. Though some have made a case for a paradigm imposition [1][2][3], it may need further empirical exploration.…”

Section: Introductionmentioning

confidence: 99%

“…The divorce between the two emerged with the advent of corporation as a contemporary model for conducting business [6]. The corporation has been a daunting mission that has come upon accountants [1,3,[7][8][9][10][11][12]. This essay is not a comprehensive review of Watts' contributions and of his views on accounting and auditing.…”

Section: Introductionmentioning

confidence: 99%

Understanding Professor Ross Watts by Applying Kuhnian Interpretation of Science Progress

Al- Adeem

2023

SIAM

View full text Add to dashboard Cite

Professor Ross Watts identified an issue with corporate reporting. He wrote extensively alone and with others on the issue and proposed an accounting research methodology. The influence of economics from where he attended school is present in his views and writing. He played the role of a knight in shifting accounting research. While bridging the gap between accounting practice and research was one of the arguments was used to propagate Rochester School of Accountancy's positive accounting methodology, he (1983) testified that accounting research "has become more removed from the practitioner." We should learn from his passion and eagerness as we should learn that basing accounting research on a single foundation does not yield the outcomes that the accounting practice expects from research of accounting academics.

show abstract

Accounting as a sustainable crafted technology for human exchange activities with nature: A defense of accounting continuity

Al-Adeem

2023

Front. Environ. Sci.

View full text Add to dashboard Cite

The literature in the field of accounting establishes that accounting actively changes due to its adaptability to new roles and its fulfilling of functions that members of diverse societies have needed. While accounting is a means that has assisted humans in monitoring resources and holding delegated individuals who administer such resources accountable, it is, however, also being tested to account for human activities with nature. In practice, users of corporate reports need to be informed about the sustainability of the firms in which they invest. Inquiring about sustainability is understudied and experiences low voluntary disclosure. Since reporting on sustainability embraces financial and non-financial disclosure, this study brings to attention the enterprise concept that best fits the conceptualization of accounting at this current time, enabling the accounting profession to meet the urgent ecological, environmental, and social needs of society from reporting entities, primarily those entities whose beneficiaries are part of society. Accounting is the only tool that a business possesses to monitor its internal affairs, administer its external relations, and assess its performance. Adopting the enterprise theory enables accounting to maintain its superiority as a device that meets the emerging needs of business and society. In this regard, accounting is a sustainable profession, because it maintains its existence by assisting corporations in meeting the obligations that they owe toward members of their society and reporting the impact of their actions on members of society at large.

show abstract

Role of doctoral education in shaping minds and thinking: reflection on my doctoral education at Case Western Reserve University

Cited by 4 publications

References 0 publications

Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought

Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought

Understanding Professor Ross Watts by Applying Kuhnian Interpretation of Science Progress

Accounting as a sustainable crafted technology for human exchange activities with nature: A defense of accounting continuity

Contact Info

Product

Resources

About