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Reshaping accounting research: Living in the world in which we live

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  • Williams, Paul F.

Abstract

This paper is derived from my participation as a faculty guest of the University of Wollongong's Faculty of Commerce 20th Annual Doctoral Consortium. Consistent with the theme of “paradigm, paradox, and paralysis?”, I argue in this paper that accounting practice and scholarship suffer from paralysis created by the imposition of a neoclassical economic paradigm. Starting from the premise that accounting is foremost a practice, I argue that accounting cannot be limited by any one type of understanding. A human practice like accounting is simply to multi- faceted and complex to be sensibly “modeled” in any one particular way. The “flight from reality” (Shapiro, 2005), that occurred because of the empirical revolution in accounting, should be abandoned in favor of a more problem driven approach to accounting research and practice.

Suggested Citation

  • Williams, Paul F., 2009. "Reshaping accounting research: Living in the world in which we live," Accounting forum, Elsevier, vol. 33(4), pages 274-279.
    • Handle: RePEc:eee:accfor:v:33:y:2009:i:4:p:274-279
    DOI: 10.1016/j.accfor.2009.01.001
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    References listed on IDEAS

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    1. Williams, Paul F. & Jenkins, J. Gregory & Ingraham, Laura, 2006. "The winnowing away of behavioral accounting research in the US: The process for anointing academic elites," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 783-818, November.
    2. Reiter, Sara Ann & Williams, Paul F., 2002. "The structure and progressivity of accounting research: the crisis in the academy revisited," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 575-607, August.
    3. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
    4. Young, Joni J., 2006. "Making up users," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 579-600, August.
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    Cited by:

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    2. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.
    3. Oladeji E. OLADUTIRE & Kazeem A. SOYINKA & Mofehintolu T. AKINNOLA, 2023. "Accounting Theory Formulation: the Methodological Approach," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 1645-1655, November.
    4. Crawford, L. & Ferguson, J. & Helliar, C.V. & Power, D.M., 2014. "Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 304-318.
    5. Arquero, José Luis & Jiménez Cardoso, Sergio Manuel & Laffarga Briones, Joaquina, 2016. "Utilidad percibida de la producción académica-contable. Opinión de los profesores universitarios y de los profesionales," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 239-251.
    6. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
    7. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
    8. Chabrak, Nihel & Craig, Russell, 2013. "Student imaginings, cognitive dissonance and critical thinking," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 91-104.
    9. repec:dau:papers:123456789/6742 is not listed on IDEAS

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