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KMID : 0615219870120010201
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Journal of Kwangju Health
1987 Volume.12 No. 1 p.201 ~ p.223
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A Study on Methodology in Accounting Theory
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鄭泰鍾
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Abstract
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This paper attempts to examine and to develop methodology of accounting theory with the perception of these three questions.
First. As Woolf says that the history of accounting is a history of civilization, after all accounting is a social science of which objectives are human and society. Since 1960s, systematization
of accounting theory has been attempted through various methodology that depend upon the development of other disciplines. But there is not yet methodology that systematizes completely accounting theory by which accounting practice can be evaluated and developed.
Second. Modern industrial society has the characteristics of enlargement of scale, complexity, specialization, diversification of objectives, enforcement of external demand and so on. These characteristics consequently cause accounting to adjust these changes and to develop new methodology.
Third. One of the principal functions of modern accounting is to provide useful informations to the decision-maker. Because of informations provided by various methodology, the user may probably make a mistake in their decision making, so, there is a need to understand various methdology.
In the preface, with these objectives the integrative approach through studying a large literature was employed.
In the second and third chapter, the basis of this study needs to examine the realty of accounting theory which is the objective of methodology through the historical insight. According to Hendriksen, accounting theory has been developed from ancient method of recording and counting.
Through medieval Italian double-entry book-keeping and the forming stage of accounting theory centered on accounting principles of 1930s, it is being systematized as a science by A.P.B., F.A.S.B. and so on since 1960s. Now it has broad fields like a dinancial accounting managerial accounting-macro accounting. Accounting theory may be defined as logical reasoning in the form of a set of broad principles that provide a general frame of reference by which accounting practice can be evaluated and guide the development of new practices and procedures.
Therefore, it premises its objectives, ability to explanation and predictive ability.
In the fourth chapter, different methodology which has been discussed was examined evaluated.
There are 1. Deductive approach 2. Inductive approach 3. Pragmatic approach 4. Ethical approach 5. Communication theory approach 6. Behavioural approach 7. Sociological approach 8. Macroeconomic approach 9. Events approach 10. Information theory approach by Demski, Feltham, Horngren & Jaedicke and by kieso & Weygandt 11. Classical approaches, The dicision usefuleness approach. Information economics approach by A. A. A. and so on.
In conclusion, a suggestion for the research question is given which is a complete methodology for systematizing of modern accounting theory which has various functions like informations about prediction, social responsibility and monetary value, and broad fields like decision making accounting, behavioral accounting, human resource accounting, socioal accounting, A. I. S, international accounting and so on.
To be sure this problem will be solved with the development of modern interdisciplines by continueous researches of professors, accounting firms and societies, and other business- related organizations.
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