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Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science

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  • Mattessich, Richard

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  • 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.
    • Handle: RePEc:eee:aosoci:v:20:y:1995:i:4:p:259-284
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    7. Cooper, David, 1983. "Tidiness, muddle and things: Commonalities and divergencies in two approaches to management accounting research," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 269-286, May.
    8. Harold Hotelling, 1931. "The Economics of Exhaustible Resources," Journal of Political Economy, University of Chicago Press, vol. 39, pages 137-137.
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    Cited by:

    1. Winter, Peter, 2007. "Managerial Risk Accounting and Control – A German perspective," MPRA Paper 8185, University Library of Munich, Germany.
    2. Svetlana Samusenko Anatol’evna & Светлана Самусенко Анатольевна, 2017. "Теория Учета: Современные Проблемы И Структурно-Логическаямодель Развития," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 6, pages 20-29.
    3. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
    4. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
    5. Simon Archer, 1998. "Mattessich's Critique of Accounting: a review article," Accounting and Business Research, Taylor & Francis Journals, vol. 28(4), pages 297-316.
    6. Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
    7. Fabio Santini, 2021. "Gli "effetti indesiderati" dell?accounting come "scienza". Riflessioni sulla metodologia di ricerca nel management accounting and control," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 171-197.
    8. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    9. Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010. "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, vol. 62(4), pages 394-421, June.
    10. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
    11. Sébastien Rocher, 2008. "Les Apports De La Constructive Research Approach A La Pertinence Des Outils De Gestion En Comptabilite Publique," Post-Print halshs-00525963, HAL.
    12. 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.
    13. Mary A. Malina & Hanne S. O. Nørreklit & Frank H. Selto, 2007. "Relations among Measures, Climate of Control, and Performance Measurement Models," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 935-982, September.
    14. Mattessich, Richard, 2003. "Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 443-470, July.
    15. Viorica Mirela Stefan-Duicu & Adrian Stefan-Duicu, 2019. "Professional EXO-JUDGMENT Perception – a Quantitative Research Based on an Innovative Conceptual Structure. Part II," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 7(2), pages 99-103, December.
    16. Marc de Bourmont, 2014. "De l'évaluation des actifs et de la nécessité de développer des outils comptables de « l'après-crise »," Post-Print hal-01899199, HAL.
    17. Viorica Mirela Stefan-Duicu & Adrian Stefan-Duicu, 2018. "Professional Exo-Judgment Perception – A Quantitative Research Based On An Innovative Conceptual Structure," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 6(2), pages 17-25, December.
    18. Simon Duindam & Bernard Verstegen, 2000. "Theory for Accounting or Accounting Theory: An Essay on the Interaction between Economics and Accounting," European Journal of Law and Economics, Springer, vol. 10(2), pages 125-138, September.

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