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Simple theories for complex processes: Accounting policy and the market for myopia

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  • Lowe, E. A.
  • Puxty, A. G.
  • Laughlin, R. C.

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  • Lowe, E. A. & Puxty, A. G. & Laughlin, R. C., 1983. "Simple theories for complex processes: Accounting policy and the market for myopia," Journal of Accounting and Public Policy, Elsevier, vol. 2(1), pages 19-42.
    • Handle: RePEc:eee:jappol:v:2:y:1983:i:1:p:19-42
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    Cited by:

    1. Richardson, Alan J., 2015. "Quantitative research and the critical accounting project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 67-77.
    2. Davie, Shanta S.K., 2008. "An autoethnography of accounting knowledge production: Serendipitous and fortuitous choices for understanding our social world," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1054-1079.
    3. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    4. Ram Karan, 2003. "Selective Commercialisation of Public-Sector Accounting and its Consequences for Public Accountability," Australian Accounting Review, CPA Australia, vol. 13(31), pages 15-25, November.
    5. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 461-481.
    6. Stefano Zambon & Laura Girella, 2016. "Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990)," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 95-133.
    7. Nurunnabi, Mohammad, 2015. "The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country," Advances in accounting, Elsevier, vol. 31(1), pages 136-149.
    8. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    9. 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.
    10. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    11. Vivien Beattie & Elizabeth Davie, 2006. "Theoretical studies of the historical development of the accounting discipline: A review and evidence," Accounting History Review, Taylor & Francis Journals, vol. 16(1), pages 1-25.
    12. Brian Rutherford, 2010. "The social scientific turn in UK financial accounting research: A philosophical and sociological analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 149-171.
    13. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    14. Lawrence A. Boland & Irene M. Gordon, 1992. "Criticizing positive accounting theory," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 142-170, September.
    15. Cooper, David J., 2014. "On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 287-292.
    16. Laughlin, Richard, 2007. "Critical reflections on research approaches, accounting regulation and the regulation of accounting," The British Accounting Review, Elsevier, vol. 39(4), pages 271-289.
    17. Tae Hee Kim & Sun Hye Lee & Petros Vourvachis, 2023. "Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case," Journal of Business Ethics, Springer, vol. 182(4), pages 1003-1024, February.
    18. Bryan Howieson, 1996. "Whither Financial Accounting Research: A Modern-Day Bo-Peep?," Australian Accounting Review, CPA Australia, vol. 6(11), pages 29-36, March.

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