Accounting Theory Practical Application For Social Science Research
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Accounting Theory: Practical Application for Social Science Research
This textbook provides a comprehensive guide to accounting theory and aims to improve the readers’ capacity to think critically about accounting and accounting challenges. It is intended for accounting students who are enrolled in an accounting theory course as well as those who want to pursue postgraduate accounting studies, namely a PhD. This textbook starts with an explanation of what accounting is, followed by its history and conceptual framework, before tying accounting to research. Subsequently, seven theories of accounting are selected and introduced, as the accounting research community has made substantial use of these theoretical frameworks. In this textbook, too, applications of accounting theory to previous studies are provided.
A Practical Guide to Theoretical Frameworks for Social Science Research
Author: Andrea J. Bingham
language: en
Publisher: Taylor & Francis
Release Date: 2024-02-13
This practical book offers a guide to finding, choosing, and applying theoretical frameworks to social sciences research, and provides researchers with the scaffolding needed to reflect on their philosophical orientations and better situate their work in the existing landscape of empirical and theoretical knowledge. Using a multifaceted approach, the book provides clear definitions, primary tenets, historical context, highlights of the challenges and contemporary discussion and, perhaps more importantly, concrete and successful examples of studies that have drawn on and incorporated each theoretical framework. The authors define and explain the connections among such concepts as ontology, epistemology, paradigm, theory, theoretical frameworks, conceptual frameworks, and research methodology; describe the process of finding and effectively using theoretical and conceptual frameworks in research; and offer brief overviews of particular theories within the following disciplines: sociology, psychology, education, leadership, public policy, political science, economics, organizational studies, and business. The book also has a dedicated chapter on critical theories, and for each theory, provides a definition, explores how the theory is useful for researchers, discusses the background and foundations, outlines key terms and concepts, presents examples of theoretical applications, and gives an overview of strengths and limitations. This book offers a useful starting point for any researcher interested in better situating their work in existing conceptual and theoretical knowledge, but it will be especially useful for graduate students and early career researchers who are looking for clear definitions of complex terms and concepts, and for an introduction to useful theories across disciplines.
Accounting for Price-Level Changes—Theory and Procedures
Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firm’s accounting systems, and encourage the firms to treat this incorporation as a normal routine. This book shows that prices have in fact been altering over the years, and then explains the problems of changing prices as they affect accounting. Then, this text demonstrates these problems with the aid of a few simple examples. This book also includes statements of professional bodies and proposals that have been advocated. The latter part focuses on other accounting methods and concepts, complemented with illustrative examples. This book will be beneficial to accounting practitioners and those working at business firms.