Conflicts of Interest: Challenges and Solutions in Business, Law, Medicine and Public Policy
In: Administrative science quarterly: ASQ, Band 51, Heft 2, S. 321-323
ISSN: 1930-3815
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In: Administrative science quarterly: ASQ, Band 51, Heft 2, S. 321-323
ISSN: 1930-3815
In: The sociological quarterly: TSQ, Band 34, Heft 2, S. 299-317
ISSN: 1533-8525
In: Evaluation and Program Planning, Band 7, Heft 4, S. 311-320
In: Evaluation and program planning: an international journal, Band 7, Heft 4, S. 311-320
ISSN: 0149-7189
In: International journal of public administration, Band 18, Heft 8, S. 1209-1241
ISSN: 1532-4265
In: International journal of public administration: IJPA, Band 18, Heft 8, S. 1209-1242
ISSN: 0190-0692
In: Journal of accounting and public policy, Band 10, Heft 2, S. 135-156
ISSN: 0278-4254
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 18, Heft 1, S. 1-19
ISSN: 2327-4468
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the contemporary research crisis. The intellectual underpinnings of DR Scott's work are traced to that of Max Weber, Thorstein Veblen, and other scholars concerned with examining the changing status of society and economic organizations. It is argued that it is this critical appraisal of the relationship between economic organizations and society which drives Scott's concern for the fundamental issues at stake for accounting research.
In: Administrative Science Quarterly, Band 33, Heft 4, S. 562
In: Administrative science quarterly: ASQ ; dedicated to advancing the understanding of administration through empirical investigation and theoretical analysis, Band 33, Heft 4, S. 562
ISSN: 0001-8392
In: Journal of accounting and public policy, Band 3, Heft 2, S. 139-162
ISSN: 0278-4254
In: Evaluation and Program Planning, Band 7, Heft 1, S. 25-26
In: Journal of accounting and public policy, Band 3, S. 139-162
ISSN: 0278-4254
In: Studies in symbolic interaction, Band 39, S. 3-49
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 22, Heft 1, S. 1-33
ISSN: 2327-4468
This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-century public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons' contribution to the debates over "value" which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather that it must be socially constituted as "reasonable" with reference to common law. To illustrate this point, this paper explores Commons' role in the historical development and implementation of rate of return regulation for utilities. Second, the paper describes the contradictory role accounting played during this period in ostensibly fostering administrative objectivity while accommodating a more pragmatic rhetoric of "realpolitik" in its development and deployment. The third contribution is to establish a linkage between current work in economics and accounting concerned with utility regulation and the debates of ninety years ago, noting that Commons' contribution has not been fully explored or recognized within the accounting literature.