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Positivism and “alternative” accounting research

Revista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.173-178 [Peer Reviewed Journal]

COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201790190

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  • Title:
    Positivism and “alternative” accounting research
  • Author: Major, Maria Joao
  • Subjects: Accounting ; Earnings management ; Economic trends ; Paradigms ; Positivism ; Profits ; Research methodology
  • Is Part Of: Revista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.173-178
  • Description: Accounting is a vibrant and dynamic area, which in the last decades has assumed prime importance in the economy, in society, and in the world in general. Research in the field is particularly relevant given the potential effect that accounting information can produce and disseminate in society (namely among decision and policy makers). However, the research in the area has been accused of being sterile and stagnant. This editorial intends to assess its development over time and reflect upon its current problems and challenges.
  • Publisher: São Paulo: Departamento de Contabilidade - FEA/USP
  • Language: English;Spanish
  • Identifier: ISSN: 1519-7077
    ISSN: 1808-057X
    EISSN: 1519-7077
    EISSN: 1808-057X
    DOI: 10.1590/1808-057x201790190
  • Source: ProQuest Central
    DOAJ Directory of Open Access Journals
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