PERKEMBANGAN TEORI DAN PENELITIAN AKUNTANSI

Zaki Baridwan

PERKEMBANGAN TEORI DAN PENELITIAN AKUNTANSI

Zaki Baridwan^(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract

The article discusses development in accounting theory and research. Accounting theory was developed later than the practice of double entry bookkeeping. In the early part of the accounting theory development, accounting experts developed the normative theory. The development of positive accounting theory came later. Improvement of theory was performed through research in accounting. As was in the development of accounting theory, development in the accounting research was also started in very simple, non-formal investigation apprroach. The use of deductive and inductive approach resulted in the development of descriptive/positive accounting theory. Accounting theory and research was developed in many different areas, using different theories and concepts from different disciplines such as economics, finance, psychology, sociology etc. The use of those broad concepts as background improved the speed of accounting theory development in the later years. Now we could see that accounting theory is used to explain and predict different phenomena based on results of accounting research that employs concepts from many different disciplines.

Keywords

accounting theory, accounting research, positive accounting theory, efficient market hypothesis, behavioral accounting.

Full Text:

PDF

References

Ball, Ray and P. Brown, “An Empirical Evaluation of Accounting Income Numbers,” Journal of Accounting Research (Autumn 1968), pp.159-178.

Baridwan, Zaki. “Teori AkuntansiPerkembangan dan Implikasinya terhadap Praktik Akuntansi.” Jurnal Akuntansi dan Manajemen (Maret 1991), hal. 1-10.

Beaver, W.H., “The Information Content of Annual Earnings Announcements.” Journal of Accounting Research (Supplement, 1968), pp. 67-92.

Beaver, W.H. and W.R. Landsman, The Incremental Information Content of FAS 33 Disclosures, (Stamford,CT: FASB), 1983.

Bernard, V.L. and T.L.Stober, “The Nature and Amount of Information in Cash Flows and Accruals,”The Accounting Review (October 1989), pp.624-652.

Boland, L.A and I.M. Gordon, “Criticizing Positive Accounting Theory,” Contemporary Accounting Research (Fall 1992), pp.147-170.

Brownell, P. and M. Hirst, “Reliance on Accounting, Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction,” Journal of Accounting Research (Autumn 1986) pp. 241-249.

Collins, D.W. and S.P. Kothari. “An Analysis of the Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients.” Journal of Accounting and Economics (July 1989), pp. 143-181.

Christie, A.A. and J. Zimmerman, “Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests,”The Accounting Review (October 1994), pp.539-566.

Dawson, James O., Peter M. Neupert, and Clyde P. Stickney.”Restating Financial Statements for Alternative GAAPs: Is it Worth the Effort?,” Financial Analysts Journal, (Nov-Dec 1980), pp.38-46.

Dechow, P.M., “Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals,” Journal of Accounting and Economics (July 1994), pp.3-42.

Demski, J.”Positive Accounting Theory: A Review, “Accounting, Organizations & Society (October 1988), pp.623-629.

Dhaliwal, D.S., K.J. Lee and N.L. Fargher. “ The Association Between Unexpected Earnings and Abnormal Security Returns in the Presence of Financial Leverage.” Contemporary Accounting Research (Fall 1991), pp. 20-41.

Easton, P.D. and M.E. Zmijewski. “CrossSectional Variation in the Stock-Market Response to Accounting Earnings Announcements.” Journal of Accounting and Economics (July 1989), pp. 117-141.

Feltham G.A. and J. Xie, “Performance Measure Congruity and Diversity in MultiTask Principal/Agent Relations,” The Accounting Review (July 1994), pp. 429453.

Godfrey, J., Allan Hodgson, and Scott Holmes. Accounting Theory. 3rd ed. New York: John Wiley & Sons, 1997.

Harris, T.S. and J.A. Ohlson, “Accounting Disclosures and the Market’s Evaluation of Oil and Gas Properties,” The Accounting Review (October 1987), pp.651-670.

Healy, P.M. “The Effect of Bonus Schemes on Accounting Decisions,“ Journal of Accounting and Economics (April 1985), pp. 85-1-7.

Holthausen, R.W., D.F. Larcker and R.G. Sloan, “Annual Bonus Schemes and the Manipulation of Earnings, “Journal of Accounting and Economics (February 1995), pp.29-74.

Hopwood A.G., “An Empirical Study of the Role of Accounting Data in Performance Evaluation,” Journal of Accounting Research (Supplement 1972), pp.156-182.

Hughes, P.J., “Signalling by Direct Disclosure Under Asymmetric Information,” Journal of Accounting and Economics (June 1986), pp. 119-142.

Jensen, M.C. and W.H. Meckling, “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure,” Journal of Financial Economics (October 1976), pp.305-360.

Kormendi, R.C. and R.Lipe. “Earnings Innovation, Earnings Persistence, and Stock Returns.” Journal of Business (July 1987), pp. 323-346.

Lev, B. and S.R. Thiagarajan. “Fundamental Information Analysis.” Journal of Accounting Research (Autumn 1993), pp. 190-215.

Livnat, Joshua, and Paul Zarowin. “The Incremental Information Content of CashFlow Components.” Journal of Accounting and Economics, 13 (1990), pp. 25-46.

Mathews M.R., and M.H.B Perera. Accounting Theory & Development. 3rd ed. Melbourne:Nelson, 1996.

Newman P. and R. Sansing, “Disclosure Policies with Multiple Users,” Journal of Accounting Research (Spring 1993), pp. 92-112.

Ou, Jane A. “The Information Content of Non Earnings Numbers as Earnings Predictors.” Journal of Accounting Research, 28 (1990), pp. 144-163.

Ou, Jane A., and Steven H. Penman, “ Financial Statement Analysis and the Prediction of Stock Returns,” Journal of Accounting and Economics,11 (1989), pp. 295-329.

Otley D.T., “Budget Use and Managerial Performance,” Journal of Accounting Research (Jan 1978), pp. 122-149.

Paton, W.A. and A.C. Littleton. An Introduction to Corporate Accounting Standards. Florida: American Accounting Association, 1940.

Pourciau, S., “Earnings Management and Nonroutine Executive Changes,” Journal of Accounting and Economics (Jan/Apr/ July 1993), pp.317-336.

Scott, William R. Financial Accounting Theory. New Jersey: Prentice-Hall,Inc., 1997. Verrecchia, R.E., “Discretionary Disclosure,” Journal of Accounting and Economics (December 1983). Pp. 179-194.

Wolk, Harry I. And M.G. Tearney. Accounting Theory. A Conceptual and Institutional Approach. 4th ed. Cincinnatti, Ohio: SouthWestern College Publishing, 1997.

Zeff, Stephen A. “The Rise of Economic Consequences.” The Journal of Accountancy (December 1978), pp.56-63.

Article Metrics

Abstract views : 14786 |

Refbacks

There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Journal of Indonesian Economy and Business

Journal

Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism

Authors

Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees

Download

Author Pack
Submission Form & Manuscript Template

Reviewer

Reviewer Guidelines
Reviewer Acknowledgement

Reader

General Search
Achieves
Author index
Title index

The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistics