Policing Accounting Knowledge: The Market for Excuses Affair - Softcover
This book provides an interdisciplinary approach, applying various theories to discuss the spread of knowledge in academia. The 1979 case study provides the empirical data for exploring the revolutionary changes now underway in the structure of the accounting profession.
What becomes "knowledge" in accounting research is primarily what is published in leading journals. One source of contention is the extent to which the institutional structure of access to academic
media affects, and might spread, the public validity of knowledge claims. The arguments have been long on rhetoric, short on evidence. Then in 1979 the Accounting Review published a controver
sial paper by Ross L. Watts and Jerold L. Zimmerman, entitled The Demand and Supply of Accounting Theories: The Market for Excuses. It won the Notable Contribution to the Accounting Theory Award despite the rift it caused within the academic profession.
Controversies split the academy, particularly when distinguished commentators on Watts and Zimmerman were unable to have their stories published in the scholarly literature. Policing
Accounting Knowledge offers a valuable case study and analysis of the way in which accounting knowledge is controlled.
The authors attach prime importance to "cultural materialism", which, like the Frankfurt School, stresses interplay between economic, social, and political considerations and symbolic factors in understanding social processes. They examine the etymological origins of positive accounting theory and locate the paradigm in a wider social context. The book explores the dialectics of positive theory with regard to market studies, the theory-of-excuses, and post-positive accounting theory.
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“ With a title like this from these authors, this book is bound to be scholarly, stimulating, penetrating ... You will not be disappointed.”
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- PublisherSAGE Publications Ltd
- Publication date1995
- ISBN 10 1853962651
- ISBN 13 9781853962653
- BindingPaperback
- Edition number1
- Number of pages288
- EditorTinker Tony, Puxty Tony
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Policing Accounting Knowledge: The Market for Excuses Affair
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SAGE Publications Ltd
(1995)
ISBN 10: 1853962651
ISBN 13: 9781853962653
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Book Description Condition: Good. Your purchase helps support Sri Lankan Children's Charity 'The Rainbow Centre'. Ex-library, so some stamps and wear, but in good overall condition. Our donations to The Rainbow Centre have helped provide an education and a safe haven to hundreds of children who live in appalling conditions. Seller Inventory # Z1-G-035-01702
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Policing Accounting Knowledge: The Market for Excuses Affair
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Book Description Condition: Fair. This is an ex-library book and may have the usual library/used-book markings inside.This book has hardback covers. In fair condition, suitable as a study copy. No dust jacket. Please note the Image in this listing is a stock photo and may not match the covers of the actual item,700grams, ISBN:9781853962653. Seller Inventory # 9013759
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Policing Accounting Knowledge: The Market for Excuses Affair
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SAGE Publications Ltd
(1995)
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ISBN 13: 9781853962653
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Book Description Condition: Good. Book is in Used-Good condition. Pages and cover are clean and intact. Used items may not include supplementary materials such as CDs or access codes. May show signs of minor shelf wear and contain limited notes and highlighting. 1.32. Seller Inventory # 1853962651-2-4
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