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Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
Gale Alden Swanson was born in Lemmon, South Dakota, on January 12, 1939, to Freda (née Wolff) and George H.A. Swanson. [1] He received a BA with honors from Lee University in Cleveland, Tennessee, in 1969, a Master of Arts in college teaching from the University of Tennessee, Knoxville in 1970 and a Ph.D. from the Georgia State University in 1982. [1]
Martti Saario (1906 - 1988) was a Finnish organizational theorist and Professor of Accounting at the Helsinki School of Economics, known for his development of the Finnish expenditure-revenue theory. [ 1 ] [ 2 ]
William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review. [1]
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
Positive accounting emerged with empirical studies that proliferated in accounting in the late 1960s. It was organized as an academic school of thought of discipline by the work of Ross Watts and Jerold Zimmerman (in 1978 and 1986) at the William E. Simon School of Business Administration at the University of Rochester, and by the founding of the Journal of Accounting and Economics in 1979.
The Accounting Review, launched in 1926 by William Andrew Paton, [7] is one of the oldest academic journals in accounting. [8] [9] The American Association of University Instructors of Accounting, which later became the American Accounting Association, originally proposed that the association publish a Quarterly Journal of Accountics, but the proposal did not see fruition, and The Accounting ...
Accounting History covers a wide variety of topics in the field of accounting. In the article, there are many topics of papers chronicling histories, the records of accounting, and theories about accounting. These topics are covered to further initiate more research or discussion in the field of accounting. [5]