class2 - 26:010:680 Current Topics in Accounting Research...

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26:010:680 Current Topics in Accounting Research Dr. Peter R. Gillett Associate Professor Department of Accounting and Information Systems Rutgers Business School–Newark and New Brunswick
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Current Topics in Accounting Research January 26, 2011 Dr. Peter R. Gillett 2 Overview Papers for Week 2 Database Normalization Key Ideas from Class 1 Homework 1 Papers for Week 1 Questions
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Current Topics in Accounting Research January 26, 2011 Dr. Peter R. Gillett 3 Papers for Week 2 Mattesich, Richard. 1964. "Accounting and Analytical Methods" Chapters 1- 3. Richard D. Irwin: Homewood, IL. Sorter, George. 1969. "An 'Events' Approach to Basic Accounting Theory" The Accounting Review , pp. 12-19. Yu, S. C. 1976. "The Structure of Accounting Theory" Chapter 8. The University Presses of Florida: Gainesville, FL. Bubenko, Janis. 1977. "The Temporal Dimension in Information Modeling" Research Report RC 6187. IBM Research Laboratories: Yorktown Heights, NY. In Architecture and Models in Data Base Management Systems : pp. 93-118 Everest, Gordon C. and Ron Weber. 1977. "A Relational Approach to Accounting Models" The Accounting Review (Vol. LII, No. 2): pp. 340-359. Smith, John Miles and Diane C. P. Smith. 1977. "Database Abstractions: Aggregation" Communications of the ACM (Vol. 20, No. 6): pp. 405-413 Smith, John Miles and Diane C. P. Smith. 1977. "Database Abstractions: Aggregation and generalization" ACM Transactions on Database (Vol. 2, No. 2): pp. 105-133.
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Current Topics in Accounting Research January 26, 2011 Dr. Peter R. Gillett 4 Mattessich Accounting and Analytical methods * Chrematistic Of, pertaining to, or engaged in, the acquisition of wealth * Accounting practice does not supply an objective scale of value * Accounting theory has developed a body of knowledge which is of a dogmatic rather than scientific-hypothetical character . . . legalistic * The pedagogic side of academic accounting overemphasizes technical aspects and does not endeavor to relate new scientific achievements to the established body of accounting knowledge * Need for a general theory of accounting
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Current Topics in Accounting Research January 26, 2011 Dr. Peter R. Gillett 5 Mattessich * Accounting can be regarded as an applied, normative discipline * A service discipline: in dependence with its master discipline, economics in relation with the other tributaries of economics and business administration in connection with the needs of economic practice * Every system of measurement . . . constitutes a compromise of … accuracy, economy and versatility * Accuracy had to be sacrificed to parsimony
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Current Topics in Accounting Research January 26, 2011 Dr. Peter R. Gillett 6 Mattessich * AICPA definition: Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character and interpreting the results thereof * Accounting encompasses both macro-economic and micro-economic events * Accounting is a discipline concerned with the quantitative description and projection of the income circulation and of wealth aggregates by means of a method based on the following set of basic assumptions:
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This note was uploaded on 03/08/2012 for the course ACCT 680 taught by Professor Peterr.gillett during the Spring '11 term at Rutgers.

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class2 - 26:010:680 Current Topics in Accounting Research...

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