An American Political Ideological Conflict and Its Revelations About Accounting and the Accounting Profession

Sopt, Joanne

doi:10.1080/0969160x.2023.2176334

Cited by 4 publications

(3 citation statements)

References 79 publications

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“…The paper by Sopt (2023) presents different portrayals of Accounting and the accounting profession in each report issued by the Financial Crisis Inquiry Commission (FCIC). The majority report, written by commissioners representing the liberal party, depicts accounting as a tool used to facilitate the crisis.…”

Section: Sociological Theories In Accounting Research Amentioning

confidence: 99%

“…Academic literature discusses the role of accounting politics in supporting dominant ideologies such as neoliberalism (Sopt, 2023). This allows governments to implement neoliberal agendas when managing crime.…”

Section: Sociological Theories In Accounting Research Amentioning

confidence: 99%

“…In Sopt (2023) study, the political and ideological divide in the United States has been extensively analyzed in various studies, including within the accounting profession. The accounting profession tends to support legislatures with pro-business and conservative ideologies.…”

Section: Sociological Theories In Accounting Research Amentioning

confidence: 99%

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The Other Face of Accounting Research

Tjahjono

2024

MARGINAL

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Accounting cannot be separated from the social interactions that take place in and around organizations. Accounting research has long been concerned with communication and reporting, negotiations and agreements, interactions with external parties, organizational culture, social and economic impacts, professional roles and ethics. Agency theory has become an inescapable mainstream theory. The purpose of this article is to explain how accounting research uses sociological theory. The research methodology used in this article is a literature review of published articles. The use of sociological theory as an analytical tool to explain contemporary accounting phenomena and practices is very relevant because accounting is part of the social sciences. To maintain the integrity of accounting research with a sociological theoretical approach, it is necessary to establish strict boundaries to ensure that accounting research remains focused on accounting principles and does not deviate from its main objectives. The complexity of the accounting field and the importance of understanding the social context in which financial information is produced, processed and used. This paper is intended to help accounting researchers develop research ideas

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Section: Sociological Theories In Accounting Research Amentioning

confidence: 99%

Section: Sociological Theories In Accounting Research Amentioning

confidence: 99%