The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting

Persson, Martin E.

doi:10.2139/ssrn.2329188

Cited by 4 publications

(4 citation statements)

References 280 publications

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“…Studies by Persson (2013) and Persson and Napier (2014) are arguably more in keeping with the scope of work envisaged by the originators of actor-network theory in…”

Section: Introductionmentioning

confidence: 84%

“…Studies by Persson (2013) and Persson and Napier (2014) are arguably more in keeping with the scope of work envisaged by the originators of actor–network theory in examining the development of a relatively tightly defined research issue. They provide an account of the trials of strength and other struggles of the spokesperson for Continuously Contemporary Accounting (R.J.…”

Section: Actor–network Theorymentioning

confidence: 93%

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The struggle to fabricate accounting narrative obfuscation

Rutherford

2016

QRAM

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Purpose The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability from educational psychology via an earlier literature concerned with the readability of accounting narratives per se. Design/methodology/approach This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure. Findings The analysis shows that the project is failing because the network seeking to support it is failing, and failing because of its inability to adapt sufficiently to accommodate the interests of its constituents. This failure is contrasted with the earlier concern with readability per se, which did see a successful reconfiguration of actors’ interests. Research limitations/implications The puzzle of the maladjustment of the network concerned with obfuscation is examined and it is suggested that it is a consequence of interests prevailing in the wider academic research network within which the relevant human actors are embedded. Social implications The reasons for the failure of the project are bound up in the wider circumstances of the contemporary accounting research community and may affect scholars’ capacity to pursue knowledge effectively. Originality/value This paper contributes to a modest stream of actor–network analysis directed at accounting research itself.

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“…Studies by Persson (2013) and Persson and Napier (2014) are arguably more in keeping with the scope of work envisaged by the originators of actor-network theory in…”

Section: Introductionmentioning

confidence: 84%

Section: Actor–network Theorymentioning

confidence: 93%

The struggle to fabricate accounting narrative obfuscation

Rutherford

2016

QRAM

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“…Chambers was similarly critical of, and at times clashed with, the accountancy profession, but nevertheless contributed to the advancement of accounting theory in a number of ways, such as his ‘blueprint’ (Chambers, 1955) which ‘might well have served as the starting point for a decision-usefulness theory of financial accounting’ (American Accounting Association, Committee on Concepts and Standards for External Financial Reports, 1977: 12) and his advocacy of accounting for inflation by means of a system he developed (Continuous Contemporary Accounting and known as CoCoA). CoCoA was not accepted or adopted in practice much to his disappointment and frustration (Persson, 2013). Nevertheless, these efforts were influential in the efforts at inflation and changing purchasing power accounting in various countries in the 1970s.…”

Section: Accounting Research Leading To Controversymentioning

confidence: 99%

Academic independence, freedom and ‘enlightenment’: The case of accounting research

Barnes

2018

Accounting History

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This article examines the problem of academic freedom in a rather unlikely area: accounting and historical accounting research. It discusses some cases in the United States and the United Kingdom where accounting research led to controversy and tells the story of a PhD student (the author) sued for libel in 1986 for his research concerning a policy issue, the subject of public debate, and related to conflicts of interest for directors of a mutual organization (a building society) and their use of its funds. It shows how ‘managerial diversion’ was discovered, how the libel suit was successfully defended and how the law was changed. While academic independence issues have always existed and across disciplines, the case and discussion largely relate to the 1980s in the United Kingdom when universities suffered savage cutbacks in public funding and the imposition of ‘reforms’. The case study illustrates, and the article discusses these issues as they relate to the state of modern universities and the pressures on academics.

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“…This partial approach, however, is consistent with Qu et al . () and the emerging socio‐historical literature on knowledge production and dissemination, which tends to focus on particular proposals as opposed to the wider field of competing ideas (e.g., Persson, ; Persson and Napier, ; Persson et al ., 2017). It also stands in contrast to traditional approaches to the study of ideas that draw on citation analysis (e.g., Bricker, ; Beattie and Davie, ; Wakefield, ).…”

mentioning

confidence: 99%

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

Persson

Napier²

2018

Abacus

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This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early-to-mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges ' (1996) notion of the 'travel of ideas ', and Mumford's (1979) observation of the existence of 'inflation accounting debate cycles'. The result is a narrative that traces the environmental and material circumstances that led to Chambers' book having a lesser impact on the British inflation debate than one would expect based on the international exposure of his ideas, his influence at the time, and the empirical rigour of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions.

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The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting

Cited by 4 publications

References 280 publications

The struggle to fabricate accounting narrative obfuscation

The struggle to fabricate accounting narrative obfuscation

Academic independence, freedom and ‘enlightenment’: The case of accounting research

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

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