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Research in Accounting—Purpose, Process and Potential

Research in Accounting—Purpose, Process and Potential WINTER 1979 3 Research in Accounting-Purpose, Process and Potential* R. I. Tricker Purpose-the development of accounting Introduction-but why research at all? theory I left school at 16 and was articled to a Chartered Accounting Develops from External Needs Accountant, in that quaint way we used to have The first thesis of this lecture is that accounting in England. I cannot remember accounting has developed in response to changing needs in research ever being mentioned. In five years of the field, under pressure from external stimuli, practical, and very valuable, experience, not once did I recognise the subject as one with frontiers and not on the basis of erudite theory or the and with unknowns waiting to be explored. On application of research findings. the contrary, I was trained in a methodology I have looked back at some of the significant which I saw as precise, accurate, quantitative and texts’ over the past hundred years or so. In each case the development described, whether it is the relevant; a way of capturing the transactions of I was dealing with facts: of management accounting, changes in the real world truthfully. extension and we knew what we were doing. financial accounting or http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting and Business Research Taylor & Francis

Research in Accounting—Purpose, Process and Potential

Accounting and Business Research , Volume 10 (37): 13 – Dec 1, 1979

Research in Accounting—Purpose, Process and Potential

Accounting and Business Research , Volume 10 (37): 13 – Dec 1, 1979

Abstract

WINTER 1979 3 Research in Accounting-Purpose, Process and Potential* R. I. Tricker Purpose-the development of accounting Introduction-but why research at all? theory I left school at 16 and was articled to a Chartered Accounting Develops from External Needs Accountant, in that quaint way we used to have The first thesis of this lecture is that accounting in England. I cannot remember accounting has developed in response to changing needs in research ever being mentioned. In five years of the field, under pressure from external stimuli, practical, and very valuable, experience, not once did I recognise the subject as one with frontiers and not on the basis of erudite theory or the and with unknowns waiting to be explored. On application of research findings. the contrary, I was trained in a methodology I have looked back at some of the significant which I saw as precise, accurate, quantitative and texts’ over the past hundred years or so. In each case the development described, whether it is the relevant; a way of capturing the transactions of I was dealing with facts: of management accounting, changes in the real world truthfully. extension and we knew what we were doing. financial accounting or

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Publisher
Taylor & Francis
Copyright
Copyright Taylor & Francis Group, LLC
ISSN
2159-4260
eISSN
0001-4788
DOI
10.1080/00014788.1979.9728734
Publisher site
See Article on Publisher Site

Abstract

WINTER 1979 3 Research in Accounting-Purpose, Process and Potential* R. I. Tricker Purpose-the development of accounting Introduction-but why research at all? theory I left school at 16 and was articled to a Chartered Accounting Develops from External Needs Accountant, in that quaint way we used to have The first thesis of this lecture is that accounting in England. I cannot remember accounting has developed in response to changing needs in research ever being mentioned. In five years of the field, under pressure from external stimuli, practical, and very valuable, experience, not once did I recognise the subject as one with frontiers and not on the basis of erudite theory or the and with unknowns waiting to be explored. On application of research findings. the contrary, I was trained in a methodology I have looked back at some of the significant which I saw as precise, accurate, quantitative and texts’ over the past hundred years or so. In each case the development described, whether it is the relevant; a way of capturing the transactions of I was dealing with facts: of management accounting, changes in the real world truthfully. extension and we knew what we were doing. financial accounting or

Journal

Accounting and Business ResearchTaylor & Francis

Published: Dec 1, 1979

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