Sociological Analysis of Accounting Measurement Theories
Subject Areas : Financial AccountingZahra Madahi 1 , Reza Gholami Jamkarani 2 , Majid Zanjirdar 3 , Hasan Kheiri 4
1 - Department of Accounting, Qom Branch, Islamic Azad Univery, Qom, Iran.
2 - Financial Management and Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran
3 - Department of Financial Management, Arak Branch, Islamic Azad University, Arak, Iran
4 - Department of Sociology, Qom Branch, Islamic Azad Univery, Qom, Iran
Keywords:
Abstract :
[1] Riahi Balkoui, A., Accounting theories, Translated by Parsaiyan, Cultural Research Office Publications, 2004, First Edition. (in Persian)
[2] Deegan, Craig Micheal, Financial Accounting Theory, McGraw-Hill, 2009.
[3] Godfrey, J., Hodgson, A., Holmes, S., Tarca, A., Accounting Theory. Sixth Edition. Geoff Frost, 2006.
[4] Mehrani, S., Karmi, Gh., Accounting Theory- first volume, Nagh Danesh, 2022. (in Persian)
[5] Mehrani, S., Karmi, Gh., Seyed Hosseini, S.M., Jahromi, M., Accounting theory - second volume, Nagh Danesh, 2021. (in Persian)
[6] Neuman, W., Lawrence, Social Research Methods: Qualitative and Quantitative Approaches, Boston and London, Allyn and Baco, 1997.
[7] Ijiri, Y., Axioms and Structures of Conventional Accounting Measurement, Accounting Economics and Law - A Convivium, published January, 2018, Doi: 10.1515/ael-2017-0057
[8] Jaijairam, P., Fair Value Accounting vs. Historical Cost Accounting, Review of Business Information Systems (RBIS), 2012, 17(1), P. 1–6. Doi:10.19030/rbis. v17i1.7579
[9] model, S. P., Revisiting the roles of accounting in society, Accounting, Organizations and Society, 2010, 49, P.41–50.
[10] Richardson, I., But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure, Critical Perspectives on Accounting, 2011, 27, P.18–22.
[11] Sikka, P., Accounting for human rights: The challenge of globalization and foreign investment agreements, Journal of Critical Perspectives on Accounting, London: 2011, 22(8), P.811-18.
[12] Hassard, J., Wolfram, J., Can Sociological Paradigms Still Inform Organizational Analysis? A Paradigm Model for Post-Paradigm Times, journals.sagepub.com, 2013.
[13] Joannides, V., And Berland, N., Constructing a research network: ccounting knowledge in production. Accounting, Auditing & Accountability Journal, 2013, 26(4), P.512-538.
[14] Gaini, A., and Hosseinzadeh, A., The three paradigms of positivism, interpretive and hermeneutics in management and organization studies, Journal of Cultural Strategy, 2012, 19.
[15] Larimi, J., Mohseni, I., Interpretive accounting research, challenges and opportunities of accounting research, Accounting Research, 2013, 4(3), P.105-119. Doi:10.22051 / ijar.2015.507.,
[16] Rahnamae Rudpashti, F., Babaknejad Tolmi, Ontology of Management Accounting in the Postmodernity (Executor, Activist - Network and Applications), Quarterly Journal of Management Accounting, Summer 2016, 9(29). (in Persian).
[17] Bani Talebi Dehkordi, B., Rahnamae Rudpashti, F., Nikomram, H., and Talibnia, gh., Explaining the Theory of Network Operators in Accounting from a Knowledge Perspective, Knowledge Research Quarterly, Knowledge Perspective, Accounting and Management Auditing, 2015, 4(16), P. 111-130
[18] Homayouni Rad, R., and Rahnamae Rudposhti, F., and Nikomram H., and Nawabakhsh M., Explaining the Role of Accounting Paradigms in Improving the Qualitative Characteristics of Society: Sociology of Financial Reporting, Scientific Journal of Management Accounting, 2021, 14(49) (in Persian).
[19] Shabahang, R., Accounting Theory, Audit Organization Publications. First Edition, 2008, 2. (in Persian).
[20] Schiehll, E., Borba, J. A., Murcia, F. D., Financial Accounting: An Epistemological Research Note, Revista Contabilidade & Finanças, 2007, 18(45), P.83-90. Doi:10.1590/S1519-70772007000400008
[21] Alcouffe, S., Berland, N., And Levant, Y., Actor-networks and the diffusion of management accounting innovations: A comparative study, Management Accounting Research, 2008, 19(1), P.1-17.
[22] Tweedie, D., Critical Perspectives on Accounting, Available online 4 February 2018.
[23] Dolani, A., Hariri N., Hassanzadeh Esfanjani Hafez, M., Vali Nejadi, A., A review of qualitative research and qualitative data analysis software, Health Management Quarterly, 2012, 15(47), P.90-77(in Persian).
[24] Braun, V., Clarke, V., Using thematic analysis in psychology, Qualitative Research in Psychology, 2006, 3(2), P.77-101. Doi:10.1191/1478088706qp063oa
[25] Abedi Jafari, H., Taslimi, M. S., Faqihi, A., Sheikhzadeh, M., Theme Analysis and Theme Network: A Simple and Efficient Method for Explaining Patterns in Qualitative Data, Strategic Management Thought (Management Thought), Fall and Winter 2011, 5(2), P.151-198(in Persian).
[26] Pipan, T., and Czarniawska, B., How to construct an actor-network: management accounting from idea to practice, Critical Perspectives on Accounting, 2010, 21(3), P.243-251.Doi: 10.1016/j.cpa.2008.04.001
[27] Justesen, L., and Mouritsen, J., Effects of actor-network theory in accounting research, Accounting, Auditing & Accountability Journal, 2011, 24(2), P.161-193. Doi: 10.1108/09513571111100672/full/html
[28] Azadi, M., Izadikhah, M., Ramezani, F., Hussain, F.K., A mixed ideal and anti-ideal DEA model: an application to evaluate cloud service providers, IMA Journal of Management Mathematics, 2000, 31(20), P. 233–256, Doi: 10.1093/imaman/dpz012
[29] Izadikhah, M., Financial Assessment of Banks and Financial Institutes in Stock Exchange by Means of an Enhanced Two stage DEA Model, Advances in Mathematical Finance and Applications, 2021, 6(2), P. 207-232. Doi: 10.22034/amfa.2020.1910507.1491
[30] Zamani, S., Zanjirdar, M., Lalbar, A., The effect of information disclosure on market reaction with meta-analysis approach, Advances in Mathematical Finance and Applications, 2022, 7(3), P. 629-644.
Doi: 10.22034/amfa.2021.1937478.1625
[31] Zanjirdar, M., Overview of Portfolio Optimization Models. Advances in Mathematical Finance and Applications, 2020, 5(4), P.419-435. Doi: 10.22034/amfa.2020.674941.
[32] Zanjirdar, M., Kasbi, P., Madahi, Z., Investigating the effect of adjusted DuPont ratio and its components
on investor & quot; s decisions in short and long term, Management Science Letters, 2014, 4(3), P.591-596.
Doi: 10.5267/j.msl.2014.1.003
[33] Rahmani, A., Zanjirdar, M., Ghiabi, H., Effect of Peer Performance, Future Competitive Performance, and Factors of Correlation with Peer Companies on Manipulation of Abnormal Real Operations. Advances in Mathematical Finance and Applications, 2021, 6(1), P. 57-70. Doi: 10.22034/amfa.2020.1875478.1272