A Review of Methodology of Accountin Theory
The purpose of this article is to demonstrate the Weaknesses of present methodology of accounting theory. The first section of the paper includes a critical analysis of the traditional approaches to the formulation of an accounting theory in the development of accounting principles and procedures. I...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
1995-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25887_dc30869ae01ad3ab2216e14f62403152.pdf |
| _version_ | 1818525880710856704 |
|---|---|
| author | دکتر محمد رضا طاهری |
| author_facet | دکتر محمد رضا طاهری |
| author_sort | دکتر محمد رضا طاهری |
| collection | DOAJ |
| description | The purpose of this article is to demonstrate the Weaknesses
of present methodology of accounting theory. The first section of
the paper includes a critical analysis of the traditional approaches
to the formulation of an accounting theory in the development of
accounting principles and procedures.
In the second part, other approaches such as: positivism,
Instrumentalism, Falsificationism , paradigm, Rationalism and
Against method are explained. The paper concludes, Although
the traditional approaches have reached a higher level of
acceptance, however each of these approaches relies on different
assumptions and unique ways of looking at accounting problems
and research questions.
The new approaches to the formulation of an accounting
Theory differ from the traditional approaches in terms of their
novelty, their less general acceptance, and their reliance on
Verification. They present innovative and more empirically
oriented methods of resolving accounting issues. The influence of
the new approaches is manifested in the accounting literatures of
the last decade. |
| first_indexed | 2024-12-11T06:15:15Z |
| format | Article |
| id | doaj.art-0845bf500ca7495c9cb9a3150817a38e |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-11T06:15:15Z |
| publishDate | 1995-06-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-0845bf500ca7495c9cb9a3150817a38e2022-12-22T01:18:00ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80391995-06-014125887A Review of Methodology of Accountin Theoryدکتر محمد رضا طاهریThe purpose of this article is to demonstrate the Weaknesses of present methodology of accounting theory. The first section of the paper includes a critical analysis of the traditional approaches to the formulation of an accounting theory in the development of accounting principles and procedures. In the second part, other approaches such as: positivism, Instrumentalism, Falsificationism , paradigm, Rationalism and Against method are explained. The paper concludes, Although the traditional approaches have reached a higher level of acceptance, however each of these approaches relies on different assumptions and unique ways of looking at accounting problems and research questions. The new approaches to the formulation of an accounting Theory differ from the traditional approaches in terms of their novelty, their less general acceptance, and their reliance on Verification. They present innovative and more empirically oriented methods of resolving accounting issues. The influence of the new approaches is manifested in the accounting literatures of the last decade.https://acctgrev.ut.ac.ir/article_25887_dc30869ae01ad3ab2216e14f62403152.pdf |
| spellingShingle | دکتر محمد رضا طاهری A Review of Methodology of Accountin Theory بررسیهای حسابداری و حسابرسی |
| title | A Review of Methodology of Accountin Theory |
| title_full | A Review of Methodology of Accountin Theory |
| title_fullStr | A Review of Methodology of Accountin Theory |
| title_full_unstemmed | A Review of Methodology of Accountin Theory |
| title_short | A Review of Methodology of Accountin Theory |
| title_sort | review of methodology of accountin theory |
| url | https://acctgrev.ut.ac.ir/article_25887_dc30869ae01ad3ab2216e14f62403152.pdf |
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