Understanding Mattessich and Ijiri: A Study of Accounting Thought

Abstract

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Investigación contable en Colombia durante la segunda década del siglo XXI: Transición hacia discusiones extrarregionales

“…A nivel latinoamericano, ya se había avanzado en otros temas desde la década anterior, como presentación de ponencias, publicación de memorias, movilidad de profesores y estudiantes, proyectos conjuntos y publicación de artículos. En la segunda década, se publicaron algunos capítulos y libros en prestigiosas editoriales como Emerald, donde se destaca un capítulo sobre Contabilidad y Género (Chamorro et al, 2020) y un libro sobre pensamiento contable premiado por la American Accounting Association (García, 2018). Sin embargo, los capítulos y libros publicados extrarregionalmente no están indexados en Scopus, por lo cual se denió analizar en esta sección exclusivamente los artículos de revista que sí están registrados allí.…”

Understanding Professor Ross Watts by Applying Kuhnian Interpretation of Science Progress

“…Accounting research experienced a tradeoff between the two types (Al-Adeem [3]) creating a demand for a theoretical ground. Such a demand has been moved because to date, accounting has not developed its own theory [1][2][3]9,10,22,23,29,37,[42][43][44][45][46][47][48][49][50][51][52][53][54][55][56][57]. Virtually, a paradigm shift indicates a development in a science (Kuhn 1996).…”

Empirically Investigating the Disclosure of Nonfinancial Information: A Content Study on Corporations Listed in the Saudi Capital Market

“…Attempting to theorize corporate reporting, accounting academics and researchers, accounting academic organizations and accounting professional bodies have put forward theories for corporate reporting 3 . However, none of them has gained the necessary acceptance to become the accounting theory (Al-Adeem 2017a, 2017b, 2017c, 2019a, 2019bAl-Adeem and Fogarty 2010;Al-Hazzani and Al-Adeem 2020); Statement on Accounting Theory and Theory Acceptance (SATTA 1997) 4 ; (Beaver 2002;Belkaoui 2004;Chatfield 1977;Coetsee 2010;Gaffikin 1987;Garcia 2017;King 2006;Lee 2009).…”