Accounting research: An analysis of theories explored in doctoral dissertations and their applicability to <i>Systems Theory</i>

Hahn, William

doi:10.1016/j.accfor.2007.06.003

Cited by 6 publications

(5 citation statements)

References 24 publications

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“…Different international articles have focused on carrying out content analyses of certain research outputs. Hahn (2007) analysed the theories explored in doctoral dissertations. Luft and Shields (2003, p. 169) mapped management accounting research in 275 articles to:[…] highlight connections and disconnections in the diverse stream of management accounting literature, in terms of what has been researched, the direction and shape of the explanatory links proposed, and the levels of analysis.Carmona et al (1999) evaluated the profile of European accounting research in leading accounting journals by assessing the contribution of different countries.…”

Section: Development Of Methods For Analysis Of Datamentioning

confidence: 99%

A profile of accounting research in South African accounting journals

Coetsee

Stegmann

2012

Meditari Accountancy Research

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PurposeThe purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research and SA Journal of Accounting Research) during the ten‐year period from 2000 to 2009.Design/methodology/approachThe archival research method is applied, which analyses existing data (in this case the articles published in the South African (SA) accounting research journals) to come to research conclusions. The research method used to analyse the related articles in the SA accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Both empirical and theoretical work are classified separately in different research methods.FindingsThese different dimensions provide a broad‐based review of the current profile of accounting research in South Africa.Research limitations/implicationsOther refereed academic articles in the field of accounting have been published in non‐accounting specific SAPSE‐approved journals. These articles are also excluded from the scope of this research since the journals in which they are published have not been established by accounting academics specifically.Practical implicationsThe motivation for doing this research is to identify the current profile of accounting research in South Africa that could be used as a basis for future research‐related development.Originality/valueKnowledge of the profile of accounting research in South Africa could provide opportunities for scholars to expand identified research areas and explore methods that are currently under‐developed in the South African accountancy research field. The paper also acknowledges the contributions by the most prolific authors in the identified journals.

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Section: Development Of Methods For Analysis Of Datamentioning

confidence: 99%

A profile of accounting research in South African accounting journals

Coetsee

Stegmann

2012

Meditari Accountancy Research

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“…Normalmente, a maioria dos autores segrega a Contabilidade, assim como a pesquisa nesse âmbito, em, pelo menos, duas grandes áreas: a Contabilidade Financeira e a Contabilidade Gerencial (JIAMBALVO, 2009;HAHN, 2007). De acordo com Jiambalvo (2009), a Contabilidade Financeira enfoca conceitos e procedimentos relacionados à elaboração e à disponibilização de relatórios contábeis a usuários externos à organização.…”

Section: Pesquisa Em Contabilidadeunclassified

“…Já a Contabilidade Gerencial, segundo o referido autor, trata de conceitos e procedimentos com vistas à provisão de informações a usuários internos da própria organização. Nesse sentido, para Hahn (2007), a Contabilidade Financeira usualmente fornece informações úteis para usuários como banqueiros, investidores e fornecedores, enquanto a Contabilidade Gerencial produz informações úteis aos gestores das próprias organizações. Salienta-se que diversos estudos nacionais (PAULA et al, 2012;CUNHA;MAGRO;DIAS, 2012) e internacionais (TUTTLE; DILLARD, 2007) demonstram o predomínio da pesquisa em Contabilidade Financeira sobre a Contabilidade Gerencial.…”

Section: Pesquisa Em Contabilidadeunclassified

Análise dos Artigos Publicados nos Principais Periódicos Brasileiros de Contabilidade no Século XXI

Avelar¹,

Boina²,

Ribeiro

et al. 2016

SCG

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Este artigo apresenta os resultados de uma pesquisa que visou analisar as características dos artigos publicados nos principais periódicos nacionais de Contabilidade entre os anos de 2001 a 2012. Os dados, essencialmente secundários, foram coletados a partir de 2.334 artigos publicados nos 17 periódicos brasileiros de Contabilidade mais bem pontuados pelo sistema Qualis da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES). Tais artigos foram primeiramente examinados utilizando-se a técnica de análise de conteúdo e tabulados com base em categorias predefinidas. Em seguida, os dados foram analisados por meio das seguintes técnicas estatísticas: tabulações cruzadas, estatística do Qui-Quadrado e teste de Kruskal-Wallis. Também foi realizada uma comparação do padrão de produção dos autores da área em relação ao estabelecido na Lei de Lotka. Verificou-se uma ampla (e crescente) predominância dos estudos empíricos sobre os teóricos nos periódicos analisados. Constatou-se, ainda, a preponderância das pesquisas em Contabilidade Financeira sobre as demais áreas. Ademais, identificou-se uma estreita relação entre a pesquisa em Contabilidade Financeira e o enfoque quantitativo. De acordo com a análise da Lei de Lotka, a área de Contabilidade Financeira é menos concentrada e aparentemente mais desenvolvida se comparada à área de Contabilidade Gerencial. Ressalta-se que as pesquisas nesta última área usualmente empregam um enfoque qualitativo e, de forma geral, os periódicos de Contabilidade mais bem pontuados pela CAPES tendem a privilegiar publicações de pesquisas que utilizem um enfoque quantitativo.

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“…the growing availability of large scale stock market data bases. Hahn (2007) tested this reality in 2001, by making an assessment of the theories used in doctoral dissertations. He (2007:318) found that the theories deployed were drawn from finance, economics, psychology and sociology.…”

Section: Major Developments In Accounting Theorymentioning

confidence: 99%

The role of accounting theory in the development of accounting principles

Coetsee

2010

Meditari Accountancy Research

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractAccounting theorists agree that no comprehensive theory of accounting has yet been developed. In the absence of such a theory, the question arises whether sufficient accounting principles are created through accounting research. This article acknowledges that accounting principles are not solely the result of academic research and that current accounting practice through its standard-setting process contributes far more to the development of accounting principles. Hence the role that accounting theory and research should play in developing accounting principles is a vital academic question.The discussion in the article focuses on the normative and descriptive (or the more modern positivistic) approach to the development of accounting theory, the positivistic nature of mainstream accounting research, a possible decision-useful theory of accounting and the role of interpretative and critical research. All of these developments are beneficial to accounting since they open up accounting to a diversity of research approaches that will collectively improve the status of accounting research and possibly accounting theory. The role that these developments fulfil in creating appropriate accounting principles, however, is debatable.

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Accounting research: An analysis of theories explored in doctoral dissertations and their applicability to Systems Theory

Cited by 6 publications

References 24 publications

A profile of accounting research in South African accounting journals

A profile of accounting research in South African accounting journals

Análise dos Artigos Publicados nos Principais Periódicos Brasileiros de Contabilidade no Século XXI

The role of accounting theory in the development of accounting principles

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