Sociological Analysis of Accounting Measurement Theories

محورهای موضوعی : Financial Accounting

Zahra 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

تاریخ دریافت : 1400/11/05 تاریخ پذیرش : 1401/01/23 تاریخ انتشار : 1402/04/10

کلید واژه: Accounting Measure Theories, Sociological Paradigms, Positivism, Thematic analysis, interpretive,

چکیده مقاله :

Due to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory.

منابع و مأخذ:

[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