The comparative viewpoints of groups of accountants

More on the entity - Proprietary debate

Ken Moores*, G. T. Steadman

*Corresponding author for this work

Research output: Contribution to journalArticleResearchpeer-review

5 Citations (Scopus)

Abstract

The predominant conceptual viewpoint of accountants is critical in the process by which accounting standards are debated, promulgated and applied in practice. While the intellectual debate on this issue is dichotomized, little empirical evidence exists as to the strengths of competing advocacy. This paper reports the results of a study which show that most accountants subscribe to what has been called "middle positions" and then seeks to explain, at two levels of analysis, the nature of the change process relative to these viewpoints.

Original languageEnglish
Pages (from-to)19-34
Number of pages16
JournalAccounting, Organizations and Society
Volume11
Issue number1
DOIs
Publication statusPublished - 1 Jan 1986
Externally publishedYes

Fingerprint

Group
evidence
Accountants
Levels of analysis
Advocacy
Empirical evidence
Change process
Accounting standards

Cite this

@article{428ae5f6b658415ebc6ab88c0654c230,
title = "The comparative viewpoints of groups of accountants: More on the entity - Proprietary debate",
abstract = "The predominant conceptual viewpoint of accountants is critical in the process by which accounting standards are debated, promulgated and applied in practice. While the intellectual debate on this issue is dichotomized, little empirical evidence exists as to the strengths of competing advocacy. This paper reports the results of a study which show that most accountants subscribe to what has been called {"}middle positions{"} and then seeks to explain, at two levels of analysis, the nature of the change process relative to these viewpoints.",
author = "Ken Moores and Steadman, {G. T.}",
year = "1986",
month = "1",
day = "1",
doi = "10.1016/0361-3682(86)90016-4",
language = "English",
volume = "11",
pages = "19--34",
journal = "Accounting, Organizations and Society",
issn = "0361-3682",
publisher = "Elsevier",
number = "1",

}

The comparative viewpoints of groups of accountants : More on the entity - Proprietary debate. / Moores, Ken; Steadman, G. T.

In: Accounting, Organizations and Society, Vol. 11, No. 1, 01.01.1986, p. 19-34.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - The comparative viewpoints of groups of accountants

T2 - More on the entity - Proprietary debate

AU - Moores, Ken

AU - Steadman, G. T.

PY - 1986/1/1

Y1 - 1986/1/1

N2 - The predominant conceptual viewpoint of accountants is critical in the process by which accounting standards are debated, promulgated and applied in practice. While the intellectual debate on this issue is dichotomized, little empirical evidence exists as to the strengths of competing advocacy. This paper reports the results of a study which show that most accountants subscribe to what has been called "middle positions" and then seeks to explain, at two levels of analysis, the nature of the change process relative to these viewpoints.

AB - The predominant conceptual viewpoint of accountants is critical in the process by which accounting standards are debated, promulgated and applied in practice. While the intellectual debate on this issue is dichotomized, little empirical evidence exists as to the strengths of competing advocacy. This paper reports the results of a study which show that most accountants subscribe to what has been called "middle positions" and then seeks to explain, at two levels of analysis, the nature of the change process relative to these viewpoints.

UR - http://www.scopus.com/inward/record.url?scp=46149141507&partnerID=8YFLogxK

U2 - 10.1016/0361-3682(86)90016-4

DO - 10.1016/0361-3682(86)90016-4

M3 - Article

VL - 11

SP - 19

EP - 34

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

SN - 0361-3682

IS - 1

ER -