Sociological Analysis of Accounting Measurement Theories
- سال انتشار: 1402
- محل انتشار: فصلنامه پیشرفتهایی در ریاضیات مالی و کاربردها، دوره: 8، شماره: 3
- کد COI اختصاصی: JR_AMFA-8-3_008
- زبان مقاله: انگلیسی
- تعداد مشاهده: 91
نویسندگان
Department of Accounting, Qom Branch, Islamic Azad Univery, Qom, Iran.
Department of Accounting, Qom Branch, Islamic Azad Univery, Qom, Iran.
Department of Financial Management, Arak Branch, Islamic Azad University, Arak, Iran
Department of Sociology, Qom Branch, Islamic Azad Univery, Qom, Iran
چکیده
Due to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory.کلیدواژه ها
Accounting Measure Theories, Sociological Paradigms, Positivism, interpretive, Thematic analysisاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.