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The logic of positive accounting research

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  • Williams, Paul F.

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  • Williams, Paul F., 1989. "The logic of positive accounting research," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 455-468, October.
    • Handle: RePEc:eee:aosoci:v:14:y:1989:i:5-6:p:455-468
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    Citations

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    Cited by:

    1. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    2. Louis Ndjetcheu, 2012. "An African critical interpretation of the positive theory of accounting of Watts and Zimmerman (1978, 1980, 1986)," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 25-39.
    3. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    4. Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
    5. 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.
    6. Toms, J. S., 1998. "The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855-1914," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 217-238, February.
    7. Malsch, Bertrand & Guénin-Paracini, Henri, 2013. "The moral potential of individualism and instrumental reason in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 74-82.
    8. repec:dau:papers:123456789/3828 is not listed on IDEAS
    9. Everett, Jeff, 2008. "Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1149-1176.
    10. Johnstone, David, 2022. "Accounting research and the significance test crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    11. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.
    12. Sargiacomo, Massimo & Ianni, Luca & Everett, Jeff, 2014. "Accounting for suffering: Calculative practices in the field of disaster relief," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 652-669.

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