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- Title
Some Thoughts on the Intellectual Foundations of Accounting.
- Authors
Demski, Joel S.; Fellingham, John C.; Ijiri, Yuji; Sunder, Shyam; Glover, Jonathan C.; Jinghong, Pierre
- Abstract
SYNOPSIS: We report on a panel discussion at the 2001 CMU Accounting Mini-Conference under the title "Intellectual Foundations of Accounting." We provide a background and the motivation for the discussion and present the remarks by the four panelists. A number of perspectives are taken. Professor Sunder emphasizes dualities in accounting. Professor Demski stresses the endogeneity of accounting measurement activities. Professor Fellingham examines the core and superstructure of accounting. Professor Ijiri observes the microcosmos in accounting and its philosophical connection. We also argue that accounting's intellectual foundations are far from settled and an ongoing discussion is likely to help reinvigorate accounting scholarship.
- Subjects
ACCOUNTING; CONFERENCES &; conventions; INTELLECTUALS; COLLEGE teachers; ACCOUNTANTS; ENDOWMENT of research
- Publication
Accounting Horizons, 2002, Vol 16, Issue 2, p157
- ISSN
0888-7993
- Publication type
Article
- DOI
10.2308/acch.2002.16.2.157