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Objectivity in accounting

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  • McKernan, John Francis

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  • McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
    • Handle: RePEc:eee:aosoci:v:32:y:2007:i:1-2:p:155-180
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    1. 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.
    2. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    3. Solomons, David, 1991. "A rejoinder," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 311-312.
    4. 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.
    5. Hines, Ruth D., 1991. "The FASB's conceptual framework, financial accounting and the maintenance of the social world," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 313-331.
    6. Solomons, David, 1991. "Accounting and social change: A neutralist view," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 287-295.
    7. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    8. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
    9. Davis, Stanley W. & Menon, Krishnagopal & Morgan, Gareth, 1982. "The images that have shaped accounting theory," Accounting, Organizations and Society, Elsevier, vol. 7(4), pages 307-318, October.
    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. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    12. Belkaoui, Ahmed, 1978. "Linguistic relativity in accounting," Accounting, Organizations and Society, Elsevier, vol. 3(2), pages 97-104, June.
    13. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
    14. Mouck, Tom, 2004. "Institutional reality, financial reporting and the rules of the game," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 525-541.
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    3. Beck, Cornelia & Lehman, Glen, 2014. "On Gray, Malpas, and Brennan's “The role of social accounts: Situating political ideas”," Accounting forum, Elsevier, vol. 38(4), pages 291-295.
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    5. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    6. Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    7. Krzysztof Drachal, 2014. "Is There a Feedback Mechanism in Accounting?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(1), pages 85-95.
    8. Lehman, Glen, 2010. "Interpretive accounting research," Accounting forum, Elsevier, vol. 34(3), pages 231-235.
    9. El-Tawy, Nevine & Tollington, Tony, 2013. "Some thoughts on the recognition of assets, notably in respect of intangible assets," Accounting forum, Elsevier, vol. 37(1), pages 67-80.
    10. Vassili Joannides & Stéphane Jaumier, 2011. "Accounterability ou l'accountability par la bande," Post-Print hal-00645359, HAL.
    11. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
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    13. Joyce, Yvonne, 2014. "Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 590-614.
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    15. Novak Aleš, 2016. "Issues in the Recognition versus Disclosure of Financial Information Debate," Naše gospodarstvo/Our economy, Sciendo, vol. 62(4), pages 52-61, December.
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    17. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
    18. Joe Christopher & Philomena Leung & Shane Leong, 2017. "Can Employees Be Used to Overcome Independent Audit Limitations?," Australian Accounting Review, CPA Australia, vol. 27(4), pages 442-456, December.
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    22. Vassili Joannides & Stéphane Jaumier, 2011. "Accounterability ou l'accountability par la bande," Grenoble Ecole de Management (Post-Print) hal-00645359, HAL.
    23. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).

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