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Author:Gibbins, M.
Jamal, K.
Title:Problem-centred research and knowledge-based theory in the professional accounting setting
Journal:Accounting, Organizations and Society
1993 : JUL, VOL. 18:5, p. 451-466
Index terms:ACCOUNTING
RESEARCH
COGNITION
DEVELOPMENT
Language:eng
Abstract:The paper discusses the emerging need for theory development and much more extensive task and context analysis with respect to cognition in the professional accounting setting. 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. This analysis reflects the authors' proposal that accounting judgement research contribute more strongly to the general body of accounting research, and deal better with practitioners' problems.
SCIMA record nr: 108468
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