Some Thoughts on the Intellectual Foundations of Accounting

25 Pages Posted: 7 May 2002

See all articles by Joel S. Demski

Joel S. Demski

University of Florida - Fisher School of Accounting

Shyam Sunder

Yale University - School of Management; Yale University - Cowles Foundation

John C. Fellingham

Ohio State University (OSU) - Department of Accounting & Management Information Systems

Yuji Ijiri

Carnegie Mellon University

Jonathan C. Glover

Columbia Business School

Pierre Jinghong Liang

Tepper School of Business, Carnegie Mellon University; CAFR/SAIF

Multiple version iconThere are 2 versions of this paper

Date Written: February 2002

Abstract

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. Sunder emphasizes dualities in accounting. Demski stresses the endogeneity of accounting measurement activities. Fellingham examines the core and superstructure of accounting. Ijiri observes the microcosmos in accounting and its philosophical connection. We also argue that accounting's intellectual foundations are far from settled and an on-going discussion is likely to help reinvigorate accounting scholarship.

Keywords: intellectual foundations, accounting

JEL Classification: M40

Suggested Citation

Demski, Joel S. and Sunder, Shyam and Fellingham, John C. and Ijiri, Yuji and Glover, Jonathan C. and Liang, Pierre Jinghong, Some Thoughts on the Intellectual Foundations of Accounting (February 2002). Yale ICF Working Paper No.. Available at SSRN: https://ssrn.com/abstract=305904 or http://dx.doi.org/10.2139/ssrn.305904

Joel S. Demski

University of Florida - Fisher School of Accounting ( email )

Warrington College of Business
PO Box 117166
Gainesville, FL 32611-7166
United States
352-392-7597 (Phone)
352-378-1079 (Fax)

Shyam Sunder

Yale University - School of Management ( email )

165 Whitney Avenue
P.O. Box 208200
New Haven, CT 06520-8200
United States
203-432-6160 (Phone)

HOME PAGE: http://www.som.yale.edu/faculty/sunder/

Yale University - Cowles Foundation

Box 208281
New Haven, CT 06520-8281
United States

John C. Fellingham

Ohio State University (OSU) - Department of Accounting & Management Information Systems ( email )

2100 Neil Avenue
Columbus, OH 43210
United States
614-292-2488 (Phone)
614-292-2118 (Fax)

Yuji Ijiri (Contact Author)

Carnegie Mellon University ( email )

Pittsburgh, PA 15213-3890
United States
412-268-2303 (Phone)

Jonathan C. Glover

Columbia Business School ( email )

3022 Broadway
New York, NY 10027
United States
212-854-1911 (Phone)

Pierre Jinghong Liang

Tepper School of Business, Carnegie Mellon University ( email )

5000 Forbes Avenue
Pittsburgh, PA 15213-3890
United States
412-268-3315 (Phone)
412-268-6837 (Fax)

HOME PAGE: http://www2.tepper.cmu.edu/andrew/liangj

CAFR/SAIF ( email )

1954 Huashan Road
Shanghai P.R.China, 200030
China

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