Critical perspectives on accounting - and their contribution to treating the problems of accounting thought and application: An analytical study
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Abstract
The research seeks to clarify the concept of critical perspectives of accounting, as one of the modern topics advocated by modern foreign philosophical accounting studies, which was adopted by one of the strongest international accounting journals within the global container Scopus, unlike Arab studies, which did not pay any attention to these topics so far, and the research also aims to clarify the emergence of topics of critical perspectives of accounting and critical accounting theory, and how they emerged until they reached what they are now, as well as clarifying how critical topics contributed to Accounting (critical accounting theory) in the treatment of problems of accounting thought and application.
To achieve the objectives of the research above, the research divided into four axes, the first axis dealt with the emergence of critical perspectives of accounting and its historical development. The second axis was devoted to the concept of critical accounting theory and the third axis was devoted to the contributions of critical theory topics in treating the problems of thought and accounting application. Finally, the fourth axis was devoted to conclusions and recommendations
The research is based on several assumptions, including, that researchers differed in determining what is meant by critical perspectives of accounting (at first), and later became a clear and specific meaning, and the theory of critical accounting (critical perspectives of accounting) contributions to the treatment of problems of thought and accounting application has contributed to the treatment of problems of thought and accounting application, through the diagnosis and criticism of defects and weaknesses in some accounting studies as well as scientific practice and propose effective solutions to that, and this has been confirmed by the conclusions of the research.
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اولاً. المصادر العربية:
أ. الرسائل العلمية:
جميل: سنان زهير محمد، (2016)، مدى اسهامات مناهج البحث في المحاسبة في بناء الفكر المحاسبي، مجلة كلية التراث الجامعة، العدد الحادي والعشرون، كلية التراث الجامعة، بغداد، العراق.
ب. الكتب:
بدوي، محمد عباس وعثمان، الأميرة إبراهيم (2008)، دراسات في قضايا ومشاكل محاسبية معاصرة، المكتب الجامعي الحديث، الإسكندرية، مصر.
بدوي، محمد عباس وعثمان، الأميرة إبراهيم (2012)، قراءات في تطور الفكر المحاسبي بين النظرية والتطبيق، المكتب الجامعي الحديث، مصر.
الشيرازي، عباس مهدي، (1990)، نظرية المحاسبة، ذات السلاسل، الكويت.
الليثي، فؤاد محمد، (2003)، نظرية المحاسبة، دار النهضة العربية للطبع والنشر والتوزيع، بيروت، لبنان.
ج. الدوريات:
عبدالله، إيمان محمد، (2015)، المحاسبة والديمقراطية: استمرارية المحاسبة التقليدية بين منطق الفردية ومنطق الحوارية لتحقيق الديمقراطية، مجلة جامعة بابل للعلوم الإنسانية، المجلد 23، العدد 4، ص 1646-1675.
ثانياً. المصادر الأجنبية:
A. Books:
Craig Deegan & Jeffrey Unerman, 2011, Financial Accounting Theory, Second European Edition, McGraw-Hill, UK.
B. B: Periodicals and Researches:
Macintosh, N.B. & Baker, R.C., (2002), A literary Theory Perspective on Accounting: towards heterolysis accounting reports: Accounting, Auditing and accountability Journal, vol15, 2, p184-222.
Tinker, T, (2005), the withering of criticism: A review of professional, Foucauldian, ethnographic, and epistemic studies in accounting, Accounting, Auditing and Accountability Journal, Vol 18, p 100-135.
Some Challenges and Alternatives to Positive Accounting Research, in Accounting Theory: A Contemporary Review, S. Jones, J. Ratnatunga & C. Romano (eds.), Harcourt Brace, 1995, pp. 515-550.
C. C: Internet:
Gaffikin, M., (2006), The Critique of Accounting, University of Wollongong, Research Online, Faculty of Business-Accounting & Finance, Working Papers, https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1040&context=accfinwp
Gaffikin, M., (2010), Being critical in accounting, University of Wollongong, Research Online, Faculty of Business-Accounting & Finance, Working Papers, https://www.academia.edu/26555578/Being_critical_in_accounting
Roslender, R, (2006), Critical theory, Methodological Issues in Accounting research: Theories and Method London: Spiramus Press, 247-270,
https://discovery.dundee.ac.uk/en/publications/critical-theory
Critical Perspectives on Accounting: https://www.sciencedirect.com/journal/critical-perspectives-on-accounting