Some Thoughts on the Intellectual Foundations of Accounting
- 1 June 2002
- journal article
- Published by American Accounting Association in Accounting Horizons
- Vol. 16 (2) , 157-168
- https://doi.org/10.2308/acch.2002.16.2.157
Abstract
We report on a panel discussion at the 2001 CMU Accounting MiniConference under the title “Intellectual Foundations of Accounting.” We provide a background and the motivation for the discussion and present the remarks by the four panelists. A number of perspectives are taken. Professor Sunder emphasizes dualities in accounting. Professor Demski stresses the endogeneity of accounting measurement activities. Professor Fellingham examines the core and superstructure of accounting. Professor Ijiri observes the microcosmos in accounting and its philosophical connection. We also argue that accounting's intellectual foundations are far from settled and an ongoing discussion is likely to help reinvigorate accounting scholarship.Keywords
This publication has 7 references indexed in Scilit:
- Accounting Scholarship: What Is Uniquely Ours?The Accounting Review, 2001
- Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical WorkJournal of Accounting Research, 1974
- Expectations and the neutrality of moneyJournal of Economic Theory, 1972
- Extensive MeasurementPublished by Elsevier ,1971
- An Empirical Evaluation of Accounting Income NumbersJournal of Accounting Research, 1968
- Breakeven Budgeting and Programming to GoalsJournal of Accounting Research, 1963
- Rational Expectations and the Theory of Price MovementsEconometrica, 1961