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Social and Behavioral Sciences Commons™
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Full-Text Articles in Social and Behavioral Sciences
New Oracles From Delphi - A 'Crucial Experiment' For Positivism In Archival History, Aida Sy, Tony Tinker, George M. Mickhail, Fahrettin Okcabol
New Oracles From Delphi - A 'Crucial Experiment' For Positivism In Archival History, Aida Sy, Tony Tinker, George M. Mickhail, Fahrettin Okcabol
Faculty of Commerce - Papers (Archive)
Empiricism has reigned supreme as an episteme for mainstream accounting research for some 25 years. In accounting, the Empiricist doctrine has assumed various guises. Positive Accounting is one of Empiricism's generic forms. It exists both in its own right, and in various incarnations such as Market Studies, Agency Theory and Historical Archivalism (in accounting history). In the U.S, these manifestations of Empiricism emerged in the mainstream literature in response to attacks on the then Big 8 accounting firms and their corporate clients. In the 1970's, Abraham Briloff's assaults in Barrons were costing the firms and their clients millions of dollars …
The Power Of History: Accounting Standard Setting And The Extractive Industries In Australia, C. L. Cortese
The Power Of History: Accounting Standard Setting And The Extractive Industries In Australia, C. L. Cortese
Faculty of Commerce - Papers (Archive)
The application of accounting standards assists in the production of financial information that is used as the basis for decision making by a wide variety of stakeholders. Viewed in this way, the process of setting accounting standards is critical because it will ultimately generate information that will shape people’s behaviour. Accounting standard setting processes have been analysed, applauded, and critiqued by many scholars in recent decades. Lobbying efforts of constituents have been scrutinised, the standard setting processes in different geographic regions have been analysed and compared, and the economic consequences of proposed accounting alternatives have been identified and debated.