The big agenda: A schematic structure for accounting knowledge?

Author: Tomkins, Cyril

Source: Accounting, Auditing & Accountability Journal, Volume 12, Number 1, 1999 , pp. 83-87(5)

Publisher: Emerald Group Publishing Limited

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Abstract:

Considers the implications of the APIRA 1998 conference for accounting research. Research of all kinds should lead eventually to better practice and be useful. The data bank of study should provide guidance in addressing accounting problems, therefore the data bank needs some structure and order to be useful. Needs to be thought given and work undertaken to structure the knowledge into high, middle and low range theories into a hierarchical and generalised theory of accounting that is functional.

Keywords: Accounting research; Accounting theory

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/09513579910259951

Publication date: March 1, 1999

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