Toward a normative model of rational argumentation for critical accounting discussions

Article Abstract:

A normative model of rational argumentation was applied to current debates regarding the accounting standard setting process in the US. This analysis assumes that the main objective of a critical discussion in the accounting standard setting process should be to arrive at conclusions through reasoned argumentation. The model has eight maxims for the furtherance and defense of arguments in a critical discussion of any subject. It also features five assumptions for a critical discussion on particular external financial reporting subjects. By describing the things that should not be uttered, things that should be said and how to say them, these maxims and presuppositions help characterize specific classes of statements as appropriate in the language game of a critical accounting discussion.

Debates and debating, Debates, Discussion

---

Conditional-normative accounting methodology: incorporating value judgments and means-end relations of an applied science

Article Abstract:

Increasing interest in the ethical and other normative aspects of accounting necessitates the development of an empirical-scientific methodology that can address such normative issues. Unfortunately, the field of accounting can only claim having a widely-recognized positive methodology, but not an equally popular normative methodology. To correct this situation, the methodological foundation of a conditional-normative accounting theory is formulated. This approach focuses on value judgments, advances flexible accounting theories that accommodate interchangeable objectives, and attempts to establish a direct link between these objectives and the relevant means. The methodology can be used to explain various accounting phenomena, including valuation and income measurement.

---

Literature and insights: 'Forensic' accounting in Spanish belles-lettres of the nineteenth century

Article Abstract:

'Forensic' accounting, in the context of an English translation of the short story The Stub-book by Pedro Antonio de Alarcon from the nineteenth century, is examined.

Portrayals, Literature, 19th century AD, Forensic accounting

Similar abstracts:

• Abstracts: Identity, identification, and relationship through social alliances. Corporate identity and societal constituent
• Abstracts: Cross-sectional variation in price anticipation of earnings. Determining the stage at which it is appropriate to recognise profit under long-term contracts
• Abstracts: International financial market implications of ageing populations
• Abstracts: Not all goods are inventory - or all accrual methods superior to cash. Business cessation overrides ten-year method change
• Abstracts: Using variety-seeking-based segmentation to study promotional response. Relationships between family communication and consumer activities of adolescents: an exploratory study

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.