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  • 1
    Electronic Resource
    Electronic Resource
    ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE: A REPLY (1984)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 11 (1984), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The comments by Willmott on the desirability of extending the argument of Laughlin and Puxty (1983) are welcomed. The roles of class and the State in accounting regulation are discussed, and Habermas's theory of communicative competence briefly alluded to as a means of dissolving conflict as an extension of the earlier paper.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1984.tb00776.x
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    A RATIONAL RECONSTRUCTION OF THE DECISION-USEFULNESS CRITERION (1983)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 10 (1983), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Most prescriptive external accounting is based upon the notion of increased welfare, and all existing accounting theory is predicated upon the decision-usefulness criterion. This paper challenges the application of this criterion by demonstrating that it need not (as such theory implies) lead to enhanced welfare, and evidence is presented to support this. It presents instead a model for external accounting which is founded on an enriched model of welfare and is contingent on varying levels of societal environmental complexity.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1983.tb00452.x
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  • 3
    Electronic Resource
    Electronic Resource
    ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE (1983)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 10 (1983), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper analyses the debate over accounting regulation. Accepting the need for regulation, it first rejects the view of accounts as maps before going on question the conventional wisdom that the incompatibility of “interests” means that lack of agreement on standards is inevitable. It argues that conflicts over accounting standards are the result of clashes of worldview rather than interest, and provides evidence of this by analysing the debate over three contentious standards. The conclusion is that an agreed conceptual framework is feasible, although not on the basis currently envisaged.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1983.tb00445.x
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  • 4
    Electronic Resource
    Electronic Resource
    TOWARDS A VALUE-NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A COMMENT (1982)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 9 (1982), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: It is argued that Thomas's paper is deficient in three respects. Firstly, it accepts unquestioningly the myopic view that scientific knowledge is the only valid form of knowledge. Secondly, its demarcation between science and technology is of doubtful validity and usefulness. Thirdly, the “science of accounting” which resulted from its prescriptions can only be trivial by virtue of the very tenets of science which it relies upon.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1982.tb01018.x
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