Una invitación a la teoría (contable)
An invitation to theory
Abstract (en)
In this essay, I wish to invite young scholars to learn, use, and contribute to accounting theory. In this invitation, I argue theory has lineage, is important and can be fun. Its lineage comes from the post-WWII scientific revolution in management education and research. Theory is important because it is the successful interaction between theory and empirical work that ultimately advances an academic discipline. Theory can be fun because when done well, learning, using, and contributing to theory can be an enjoyable activity for all scholars, either as consumers or as producers of theory.
Abstract (es)
Con este ensayo se busca animar a los jóvenes académicos a aprender, utilizar y contribuir con la teoría de la contabilidad. En esta invitación se argumenta que ella tiene tradición, es importante y puede ser divertida. Su linaje proviene de la revolución científica en educación e investigación sobre gestión, posterior a la Segunda Guerra Mundial. Es relevante porque su interacción exitosa con el trabajo empírico es lo que en definitiva hace avanzar a una disciplina. Además, puede ser una actividad agradable para todos los académicos, ya sea como consumidores o como productores de esta.
References
Ball, R. (1989). The firm as a specialist contracting intermediary: Application to accounting and auditing. Working Paper, University of Rochester.
Beaver, W. H. (1981). Financial reporting: An accounting revolution. Prentice-Hall.
Charnes, A., Cooper, W. W. y Ijiri, Y. (1963). Breakeven budgeting and programming to goals. Journal of Accounting Research, 1(1), 16-43. https://doi.org/10.2307/2489841
Christensen, J. y Demski, J. (2002). Accounting theory: An information content perspective. McGraw-Hill; Irwin.
Christensen, P. y Feltham, G. (2002). Economics of accounting: Information in markets (Vol. 1). Springer.
Christensen, P. y Feltham, G. (2007). Economics of accounting: Performance evaluation (Vol. 2). Springer.
Cyert, R. y March, J. G. (1963). A behavioral theory of the firm. Blackwell Publishers.
Cyert, R. y Trueblood, R. M. (1957). Sampling technique in accounting. Prentice Hall.
Demski, J. S. y Feltham, G. A. (1976). Cost determination: A conceptual approach. Iowa State University Press.
Demski, J., Fellingham, J., Glover, J., Ijiri, Y., Liang, P. J. y Sunder, S. (2002). Some thoughts on the intellectual foundations of accounting. Accounting Horizons, 16(2), 157-168. https://dx.doi.org/10.2139/ssrn.305904
Gonedes, N. y Dopuch, N. (1974). Capital market equilibrium, information production and selecting accounting techniques: Theoretical framework and review of empirical work. Journal of Accounting Research, 12(Supl.), 48-169. https://doi.org/10.2307/2490499
Hilton, R. (1985). Probabilistic choice models and information. American Accounting Association.
Ijiri, Y. (1967). The foundations of accounting measurement: A mathematical, economic, and behavioral inquiry. Scholars Book Co.
Kaplan, R. M. y Thompson, G. L. (1971). Overhead allocation via mathematical programming models. Accounting Review, 46(2), 352-364. https://www.jstor.org/stable/244343
Koopmans, T. (1947). Measurement without theory. Review of Economics and Statistics, 29(3), 161-172. https://doi.org/10.2307/1928627
Kreps, D. (1990). A course in microeconomic theory. Princeton University Press.
Liang, P. J. (2001). Accounting recognition: An information content perspective. Accounting Horizons, 15(3), 223-242. https://doi.org/10.2308/acch.2001.15.3.223
Liang, P. J. y Zhang, X. J. (2008). Information economics and accounting measurement: A blueprint for scholarly research. China Accounting Review, 6(1), 93-101. https://www.jstor.org/stable/247880
Lucas, R. E. (1972). Expectations and the neutrality of money. Journal of Economic Theory, 4(2), 103-124. https://doi.org/10.1016/0022-0531(72)90142-1
Lucas, R. E. (1976). Econometric policy evaluation: A critique. Carnegie-Rochester Conference Series on Public Policy, 1, 19-46. https://doi.org/10.1016/S0167-2231(76)80003-6
Mattessich, R. (1964). Accounting and analytical methods. Irwin.
McCallum, B. (1989). Monetary economics: Theory and policy. Prentice Hall.
Modigliani, F. y Miller, M. H. (1958). The cost of capital, corporation finance, and the theory of investment. American Economic Review, 48(4), 261-297. https://www.jstor.org/stable/1809766
Muth, J. (1961). Rational expectations and the theory of price movements. Econometrica, 29(3), 315-335. https://doi.org/10.2307/1909635
Phelps, E. (1987). Phillips curves, in The new Palgrave: A dictionary of economics. Macmillan.
Simon, H. A. (1947). Administrative behavior: A study of decision-making processes in administrative organization. Macmillan Co.
Sims, C. (1996). Macroeconomics and methodology. Journal of Economic Perspectives, 10(1), 105-120. http://doi.org/10.1257/jep.10.1.105
Sterling, R. R. (1970). Theory of the measurement of enterprise income. The University of Kansas Press.
Sunder, S. (1997). Theory of accounting and control. Thomson Press.
Watts, R. y Zimmerman, J. (1986). Positive accounting theory. Prentice Hall.
How to Cite
License
Authors retain the rights to the articles and are therefore free to share, copy, distribute, perform and publicly communicate the work under the following conditions:
Acknowledge credit for the work in the way specified by the author or licensor (but not in a way that suggests that they have his/her endorsement or that they support the use of his/her work).
Revista Activos is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International license (CC BY-NC-SA 4.0).
Universidad Santo Thomas holds the economic rights (copyright) of the published works, and encourages and allows the reuse thereof under the above license.
