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Toward a normative model of rational argumentation for critical accounting discussions

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  • Shapiro, B. P.
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 23 (1998)
    Issue (Month): 7 (October)
    Pages: 641-663

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    Handle: RePEc:eee:aosoci:v:23:y:1998:i:7:p:641-663

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
    2. Shapiro, Brian P., 1997. "Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 165-185, February.
    3. Robson, Keith, 1991. "On the arenas of accounting change: The process of translation," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 547-570.
    4. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    5. Jeffrey Pontiff & Andrei Shleifer & Michael S. Weisbach, 1990. "Reversions of Excess Pension Assets after Takeovers," RAND Journal of Economics, The RAND Corporation, vol. 21(4), pages 600-613, Winter.
    6. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    7. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
    8. Mattessich, Richard, 1995. "Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 259-284, May.
    9. Ruland, Robert G., 1989. "The pragmatic and ethical distinction between two approaches to accounting policy making," Journal of Accounting and Public Policy, Elsevier, vol. 8(1), pages 69-80.
    10. Johnson, Steven B. & Solomons, David, 1984. "Institutional legitimacy and the FASB," Journal of Accounting and Public Policy, Elsevier, vol. 3(3), pages 165-183.
    11. Davis, Stanley W. & Menon, Krishnagopal & Morgan, Gareth, 1982. "The images that have shaped accounting theory," Accounting, Organizations and Society, Elsevier, vol. 7(4), pages 307-318, October.
    12. Ruland, Robert G., 1984. "Duty, obligation, and responsibility in accounting policy making," Journal of Accounting and Public Policy, Elsevier, vol. 3(3), pages 223-237.
    13. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    14. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
    15. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    16. Tinker, Tony & Ghicas, Dimitrios, 1993. "Dishonored contracts: Accounting and the expropriation of employee pension wealth," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 361-380, May.
    17. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    18. Manicas, Peter, 1993. "Accounting as a human science," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 147-161, April.
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    Cited by:
    1. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
    2. Mouck, Tom, 2004. "Institutional reality, financial reporting and the rules of the game," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 525-541.

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