Problem-Centered Research and Knowledge-Based Theory in the Professional Accounting Setting

Accounting, Organizations and Society Volume 18, Issue 5, July 1993, Pages 451–466

University of Alberta School of Business Research Paper No. 2013-1041

Posted: 2 Jul 2013

See all articles by Karim Jamal

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems

Michael Gibbins

Independent

Date Written: June 1, 1992

Abstract

The paper discussess the emerging need for theory development and much more extensive task and context analysis with respect to cognition in the professional accounting setting (“accounting” being taken to include the various accounting, auditing, tax and related subjects about which accounting professionals exercise judgment). The paper examines how such theory development and task and context analysis can improve the research and its contribution to understanding the professional settings that are the province of accounting research. Our analysis reflects our proposal that accounting judgment research contribute more strongly to the general body of accounting research, and deal better with practitioners' problems. From our analysis, we conclude that the lack of theory development is associated with several problems in the research, including an over-emphasis on transference of simplified models from psychology, inappropriate use of normative criteria for evaluating performance, and an over-emphasis on accountants and auditors rather than accounting and auditing. We offer a large number of constructive comments about task analysis, theory development and other steps to guide future accounting judgment research.

Suggested Citation

Jamal, Karim and Gibbins, Michael, Problem-Centered Research and Knowledge-Based Theory in the Professional Accounting Setting (June 1, 1992). Accounting, Organizations and Society Volume 18, Issue 5, July 1993, Pages 451–466, University of Alberta School of Business Research Paper No. 2013-1041, Available at SSRN: https://ssrn.com/abstract=2279075

Karim Jamal (Contact Author)

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada
780-492-5829 (Phone)
780-492-3325 (Fax)

Michael Gibbins

Independent

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
463
PlumX Metrics