New Essentialism and the Foundations of Accounting Realism

Frank Birkin, Pam Stapleton, Carlos Larrinaga

Research output: Working paper

Abstract

ThispaperintroducesNewEssentialism(NE)asabasisforasignificantrepositioningofaccounting.EssentialismhasalonghistoryandpartAofthispaperrecountsalittleofthathistoryandsomeofthemoreimportantcriticismsofessentialisminordertomoreclearlydistinguishthenewfromtheold.NEisthendefinitionand,forreasonsofauthentication,someconsiderationisgiventoitssignificanceincriticaltheory,socialandenvironmentalaccounting,accountingforsustainabledevelopmentandotherdisciplines.InpartBofthispaper,aNEapproachisusedtoanalyseaspectscasesinvolvingaccountingscandalsandthecapitalmarket.InpartC,thesignificanceofNEanalysesarecriticallydiscussedanddirectionsforfurtherresearchareprovided.Aconclusionisprovided.
Original languageEnglish
Publication statusPublished - 2003

Publication series

NameUniversity of Sheffield Working Paper Series
PublisherSheffield University Management School
No.1

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