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Towards an enabling research agenda for the accounting/contracting nexus

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  • Willie Seal

Abstract

Although it shares many similar concerns with the critical accounting project, the socio-legal approach has been neglected in the accounting literature. Drawing on the socio-legal literature, the paper argues that the law-and-economics model of contract ignores the diversity of judicial ideologies as well as failing to explain empirical evidence on the opportunistic use or non-use of contract in business relations. Presenting a summary of the complex linkages between accounting and contract, the paper demonstrates the possibilities of a shared enabling and emancipatory research agenda for the accounting/contracting nexus. Given that practitioners who promote strategic alliances and partnerships have already embraced much of the rhetoric of the relational contract, the paper argues for more empirical studies that examine whether the longer-term outcomes have delivered the proclaimed benefits.

Suggested Citation

  • Willie Seal, 2004. "Towards an enabling research agenda for the accounting/contracting nexus," Accounting Forum, Taylor & Francis Journals, vol. 28(4), pages 329-348, December.
    • Handle: RePEc:taf:accfor:v:28:y:2004:i:4:p:329-348
    DOI: 10.1016/j.accfor.2004.08.003
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    Cited by:

    1. Jayne Elizabeth Bisman, 2008. "Australian Public-Sector Outsourcing in the ‘Golden Era’: Cost Savings Evidence or Anecdote?," Australian Accounting Review, CPA Australia, vol. 18(2), pages 108-122, June.

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