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The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice. The journal was established in 1988 and is published by Emerald Group Publishing. In 2022 the editors-in-chief are James Guthrie (Macquarie University) and Lee D. Parker (Glasgow University and RMIT University. [1]
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]
Suchman obtained his AB in sociology at Harvard University in 1983 and his MA in sociology in 1985 at Stanford University.At Stanford he also obtained his PhD in sociology in 1994 with the thesis entitled "On Advice of Counsel: Law Firms and Venture Capital Funds as Information Intermediaries in the Structuration of Silicon Valley", under the supervision of W. Richard Scott. [4]
The 1977 American Accounting Association study, Statement of Accounting Theory and Theory Acceptance [9] described Chambers as a leading "golden age’ theoretician," recognizing his influence in promoting "decision usefulness" as a major purpose of accounting. He sought to rid accounting of its infelicities, its addiction to dogma; and to ...
Numerous articles and books written on stakeholder theory generally identify Freeman as the "father of stakeholder theory". [14] Freeman's Strategic Management: A Stakeholder Approach (1984) is widely cited in the field as being the foundation of stakeholder theory, [15] although Freeman himself refers to several bodies of literature used in the development of his approach, including strategic ...
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 ...
With respect to political theory, a state is perceived as being legitimate when its citizens treat it as properly holding and exercising political power. [7] [8] While the term exists beyond the political realm, as it encompasses sociology, philosophy, and psychology, legitimacy is often referred to with respect to actors, institutions, and the political orders they constitute. [3]
His pathbreaking work on applications of information economics and agency theory to accounting is presented in 60 published journal articles, 5 books, and over 25 other published papers. His work and that of the countless students he inspired has created a new domain for accounting theory.