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Accounting and Business Research Volume 8, 1978 - Issue 31
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Original Articles

Statement of Accounting Theory and Theory Acceptance

A Review Article by K. V. Peasnell

K. V. Peasnell
Pages 217-225 | Published online: 27 Feb 2012

Citations (19)

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Vivien Beattie & Elizabeth Davie. (2006) Theoretical studies of the historical development of the accounting discipline: A review and evidence. Accounting, Business & Financial History 16:1, pages 1-25.
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Articles from other publishers (18)

Brian A. Rutherford. (2019) Metaphysics, methodology and theory in classical accounting thought. Meditari Accountancy Research 27:3, pages 416-447.
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Bryan A. Howieson. (2019) Frankenstein's monster or the Birth of Venus? Perceptions of the impact and contributions of Ball and Brown 1968. Pacific-Basin Finance Journal 55, pages 299-328.
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Vivien Beattie. (2014) Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review 46:2, pages 111-134.
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Rolf Uwe Fülbier & Manuel Weller. (2009) Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen. Journal for General Philosophy of Science 39:2, pages 351-382.
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Sean McCartney. (2004) The use of usefulness: An examination of the user needs approach to the financial reporting conceptual framework. Journal of Applied Accounting Research 7:2, pages 52-79.
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Warwick N. Funnell. (1990) Pathological responses to accounting controls: The British commissariat in the Crimea 18541856. Critical Perspectives on Accounting 1:4, pages 319-335.
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Kari Lukka. (1990) Ontology and accounting: The concept of profit. Critical Perspectives on Accounting 1:3, pages 239-261.
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PHILIP W. BELL. (2010) Accounting as a discipline for study and practice: 1986*. Contemporary Accounting Research 3:2, pages 338-367.
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J.Louis Heck & Jiunn C. Huang. (1986) Contributions to accounting literature: A peer assessment of monographs. Journal of Accounting Education 4:2, pages 27-36.
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Robin John LimmackRobin John Limmack. 1985. Financial Accounting and Reporting. Financial Accounting and Reporting 13 25 .
David J. Cooper & Michael J. Sherer. (1984) The value of corporate accounting reports: Arguments for a political economy of accounting. Accounting, Organizations and Society 9:3-4, pages 207-232.
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Andrew P. Thomas. (2006) TOWARDS A VALUE‐NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A REPLY. Journal of Business Finance & Accounting 9:4, pages 573-577.
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Richard C. Laughlin, E. Anthony Lowe & Anthony G. Puxty. (2006) TOWARDS A VALUE‐NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A COMMENT. Journal of Business Finance & Accounting 9:4, pages 567-571.
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Andrew P. Thomas. (2006) TOWARDS A VALUE‐NEUTRAL POSITIVE SCIENCE OF ACCOUNTING. Journal of Business Finance & Accounting 8:4, pages 549-572.
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Richard C. Laughlin. (2006) ON THE NATURE OF ACCOUNTING METHODOLOGY. Journal of Business Finance & Accounting 8:3, pages 329-353.
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Stanley C.W. Salvary. (2007) Accounting: A General Commentary on an Empirical Science. SSRN Electronic Journal.
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Martin Emanuel Persson. (2013) The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting. SSRN Electronic Journal.
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Sue Ravenscroft. (2011) Rethinking Decision Usefulness. SSRN Electronic Journal.
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