Accounting and philosophy: The construction of social reality framework

Elkhashen, Emad M.; Ntim, Collins G.

doi:10.5897/jat2017.0277

Cited by 8 publications

(2 citation statements)

References 35 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Sawabe (2013) examined the emotional dimension in relation to the teleological dimension of accounting practices by making use of the concept of teleoaffective structure. Elkhashen and Ntim (2018) discussed the need to consider a deeper understanding of the philosophical aspects of accounting in their research. Nugrahanti (2018) examined the philosophical foundations of financial accounting research within the framework of ontology, epistemology, and axiology.…”

Section: Literature On Researchmentioning

confidence: 99%

Muhasebe Fenomenlerinin Teleolojik Ve Deterministik Yapısı

KARABINAR>¹,

ALTINKAYNAK

KÜÇÜKER

2023

Muhasebe Ve Vergi Uygulamaları Dergisi

View full text Add to dashboard Cite

Belirli bir alanda felsefe yapmak, doğru bilgiye ulaşmak için çok inatçı bir çabadan doğar. Gerçek bilgiye ulaşan alan ise felsefeden kopup apayrı bir bilim alanı olarak özgürlüğünü ilan eder. Bu düşünce bağlamında ve muhasebe alanının gerçek bilgiye ulaşma gayreti çerçevesinde ele alınan bu çalışmanın amacı; muhasebe bilgi felsefesini teleolojik ve deterministik bir kökene oturtmak ve böylelikle muhasebe alanını, bilimsel yolculuğunda, özgürlüğe bir adım daha yaklaştırmaktır. Bu amaç doğrultusunda öncelikle; nedensellik, fenomen, teleoloji ve determinizm terimleri kavramsal çerçevede ele alınmış ve muhasebe fenomenleri çerçevesinde muhasebenin temel kavramlarının teleolojik ve deterministik yapıları tartışılarak analiz edilmiştir. Daha sonra muhasebe biliminin varlık nedeni teleolojik ve deterministik açıdan irdelenmiştir. Deterministik yapıların teleolojik ilkelerden kaynaklanması, temel muhasebe kavramlarının teleolojik ve deterministik ayrımında da kendini göstermiştir. Başka bir ifade ile muhasebenin deterministik fenomenlerinin muhasebenin teleolojisini yaşatmak için kurgulandığını söylemek mümkündür. Çalışma sonucunda gelinen noktada, muhasebenin; teleolojik olarak doğan, fenomenlerle deterministik olarak işleyen ve nihai bir amaca hizmet eden aksiyolojik ve teleolojik bir bilim olduğu kanaatine varılmıştır.

show abstract

Section: Literature On Researchmentioning

confidence: 99%

Muhasebe Fenomenlerinin Teleolojik Ve Deterministik Yapısı

KARABINAR>¹,

ALTINKAYNAK

KÜÇÜKER

2023

Muhasebe Ve Vergi Uygulamaları Dergisi

View full text Add to dashboard Cite

show abstract

“…This may be so in meteorology and is certainly the case in accounting. But in those applied sciences one does not and cannot expect the same rigour of representation as encountered in the pure sciences (MATTESSICH, 2003, p. 455 (ELKHASHEN;NTIM, 2018). Isso permitiu a incorporação de novos capítulos (2018) e refinamento dos já existentes e, recentemente, concluiu-se a Conceptual Framework (IASB, 2010(IASB, , 2018a(IASB, , 2018b.…”

Section: Introdução Contextualização Problemática E Objetivosmentioning

confidence: 99%

Conceitos de contabilidade e suas relações com a estrutura conceitual básica, com a formação docente e rendimento discente

Lames¹

View full text Add to dashboard Cite

The past two decades have been marked by discussions, adjustments, and changes in accounting that have resulted in the adoption of global accounting standards through the implementation of IFRS (International Financial Reporting Standards). Initiated in the European Union and adopted by Brazil in 2007, this process already has membership of more than 140 countries. This is a historic milestone for accounting, which, in a short time now has a Conceptual Framework and accepted standards in 73% of the world's countries. The advances are significant, however, accounting theory still lacks discussion and deepening, lacking a widely accepted international accounting concept, or at least consistent and adopted by the Conceptual Framework for Financial Reporting. Accounting, throughout history, has been conceptualized in different ways, such as method, technique, art, historical record, service activity, commodity, information system, representation of reality, among others. Considering the lack of definition and adoption of an accounting concept by the Conceptual Framework, as well as the sparse discussion about the limitations of accounting and the lack of implications for teaching and student performance, the aim of this study is to evaluate the impact of the understanding that Teachers have the concept of Accounting with limitations and basic Conceptual Structure, teacher training and student achievement. The Delphi technique was used to validate the limitations inherent in the concept of accounting as a representation of reality and the qualitative characteristics of useful financial accounting information. Subsequently, questionnaires were applied to 650 accounting science teachers in Brazil, after approval by the ethics committee under No. 2,952,702. Data analysis was performed using descriptive statistics, correlation tests, confidence intervals, logistic regression, and, beta regression. The results indicate a consensus between the results of Delphi and the teachers surveyed, as well as the existence of coherence and alignment between the concept of accounting as a representation of reality and the conceptual framework. The acceptance of the attributes (limitations) of this concept by the teachers, previously validated by the Delphi expert committee, is confirmed. The results also show evidence of positive implications for student achievement (CFC Sufficiency Exam) but are still fragile and lacking in depth. The results suggest the need to foster discussion by stricto sensu graduate programs to deepen the understanding of limitations and contribute, wherever possible, to overcome them. They also signal the need to rethink elements of the politicalpedagogical project, especially for the necessary realignment as to the accountant's profile and skills. The study contributes to the systematization of the limitations of accounting and the choice of a concept that can be used by the basic Conceptual Framework, the concept of Accounting as a Representation of Reality, by the evidence of its alignment with the Conceptua...

show abstract