Disciplinary development and managerial choice in accounting
Disciplinary development and managerial choice in accounting
The main body of this thesis consists of five chapters and one appendix. The chapters are published works which investigate disciplinary development in accounting generally and the research topic of managerial choice in particular. The thesis is organised into two parts entitled The Structure and Development of the Accounting Literature and Managerial Choice in the Financial Reporting Process. The chapters and appendix are linked by means of an introduction and conclusion to each part. This additional material includes a statement of aims, the nature of the research and an evaluation of its contribution to knowledge.
The introduction to Part I, explains why an understanding of disciplinary development is important. It discusses the insights and limitations of Kuhn's model of scholarly knowledge development and the process of evaluation which underpins the dynamics of scholarly communities. A synthesised model based on four previously unrelated post-Kuhnian models is proposed. This synthesised model provides a general framework for understanding and interpreting the rationale for, and results of, the studies presented in Part I.
The body of work contained in Part I of the thesis uses a combination of historical and citation methods to describe and explain individual aspects of disciplinary development. In the conclusion, a map of the structure of the accounting literature and a comparative static analysis of its changing structure over time is provided. This map facilitates an assessment of the importance of individual researchers, journals, other disciplines, the accounting profession and society in general. The role of Part I as an orientating framework for Part II is outlined.
Part II focuses upon a particular research topic which has emerged in the accounting literature - that of managerial choice. Most of the extant research in this area concerns accounting measurement and disclosure choices, and draws upon the foundation discipline of economics. The studies in Part II extend this research to two other managerial choice issues which arise in the financial reporting process, employing a combination of economic and behavioural theories of managerial choice.
University of Southampton
1993
Beattie, Vivien Ann
(1993)
Disciplinary development and managerial choice in accounting.
University of Southampton, Doctoral Thesis.
Record type:
Thesis
(Doctoral)
Abstract
The main body of this thesis consists of five chapters and one appendix. The chapters are published works which investigate disciplinary development in accounting generally and the research topic of managerial choice in particular. The thesis is organised into two parts entitled The Structure and Development of the Accounting Literature and Managerial Choice in the Financial Reporting Process. The chapters and appendix are linked by means of an introduction and conclusion to each part. This additional material includes a statement of aims, the nature of the research and an evaluation of its contribution to knowledge.
The introduction to Part I, explains why an understanding of disciplinary development is important. It discusses the insights and limitations of Kuhn's model of scholarly knowledge development and the process of evaluation which underpins the dynamics of scholarly communities. A synthesised model based on four previously unrelated post-Kuhnian models is proposed. This synthesised model provides a general framework for understanding and interpreting the rationale for, and results of, the studies presented in Part I.
The body of work contained in Part I of the thesis uses a combination of historical and citation methods to describe and explain individual aspects of disciplinary development. In the conclusion, a map of the structure of the accounting literature and a comparative static analysis of its changing structure over time is provided. This map facilitates an assessment of the importance of individual researchers, journals, other disciplines, the accounting profession and society in general. The role of Part I as an orientating framework for Part II is outlined.
Part II focuses upon a particular research topic which has emerged in the accounting literature - that of managerial choice. Most of the extant research in this area concerns accounting measurement and disclosure choices, and draws upon the foundation discipline of economics. The studies in Part II extend this research to two other managerial choice issues which arise in the financial reporting process, employing a combination of economic and behavioural theories of managerial choice.
This record has no associated files available for download.
More information
Published date: 1993
Identifiers
Local EPrints ID: 462778
URI: http://eprints.soton.ac.uk/id/eprint/462778
PURE UUID: 365e1346-939d-426f-8160-0837e00790de
Catalogue record
Date deposited: 04 Jul 2022 20:02
Last modified: 04 Jul 2022 20:02
Export record
Contributors
Author:
Vivien Ann Beattie
Download statistics
Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.
View more statistics