By Harvey Hendrickson, Paul Williams
One of the exceptional accounting theoreticians of the 20th century, Carl Thomas Devine exhibited a breadth and intensity of information few within the box of accounting have equalled. This booklet collects jointly 8 formerly unpublished essays on accounting concept written by way of Professor Devine.
Professor Devine kicked the bucket in 1998, ahead of the numerous scandals that experience plagued accounting and company because the cave in of Enron and Arthur Andersen. some of the essays accumulated listed below are really very important given those occasions. the 1st 3 essays are dedicated to ethics and supply profound insights into the significance of a profession's moral presuppositions. The ebook then provides essays, which supply a serious exam of the relevance of hermeneutics and deconstruction to an knowing of accounting perform and an research of the educational 'game' rather with admire to Professor Devine's reports within the Florida college process. the ultimate essay within the quantity is dedicated to a critique of rational selection conception functions in accounting.
Revisiting and development upon issues constructed in previous paintings, this selection of essays could be crucial studying for accounting historians, accounting theoreticians and all these attracted to the paintings of Carl Thomas Devine.
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Extra resources for Accounting Theory: Essays by Carl Thomas Devine
Sprouse and Maurice Moonitz. A Tentative Set of Broad Accounting Principles for Business Enterprises, Accounting Research Study No. 3 (New York: AICPA, 1962). 10 The relevant statement is: “Teleological action requires hermeneutical discernment of the good of an action, and that discernment determines how action proceeds. . ” C. Edward Arrington and Jere R. Francis, “Accounting and the Labor of Text Production: Some Thoughts on the Hermeneutics of Paul Ricoueur,” Working Paper, Project on Rhetoric of Inquiry, The University of Iowa, Iowa City, 1989, p.
Businessmen operating in an enterprise economy certainly are among the leading candidates. Churchman – ethics C. West Churchman has been the resident philosopher for the management science movement and has exerted tremendous influence on Berkeley students and professors, especially Mattessich. Churchman is a follower of E. A. Singer, who in turn was a student of William James. James, it may be remembered, was interested in the “cash value” of outcomes, but apparently his highly subjective semi-religious attitude obscured the possible assignment of values to objectives and then incorporating them into a scientific decision model.
In similar manner, there is only limited competition among delegatees since there is some degree of freedom at all levels of management, and even among laborers there is no doubt that self-interests are at work. However, there is little evidence that competition at each of these levels can be depended upon to automatically encourage the interests of the entire organization. In this flawed organizational environment, professional and more general ethical constraints are given little weight, and in a similar manner accounting ethics seems to be, at least for positivists, only a small (and seldom mentioned) influence on the market bidding that determines which accounting rules are finally adopted.