Accounting, Auditing & Accountability Journal: Volume 9 Issue 4

Comprehensive and incremental budgeting in education: The construction and management of formula funding in three English local education authorities

Pam Edwards, Mahmoud Ezzamel, Keith Robson, Margaret Taylor

Examines the construction of the funding formula, following the 1988 Education Act, used to determine the levels of devolved budgets in three English local education authorities…

Preserving history in accounting: seeking common ground between “new” and “old” accounting history

Warwick Funnell

Points out that traditional conceptions of accounting history and its achievements are being challenged by new accounting historians who are informed by radical philosophies and…

The influence of underlying metaphysical notions on our interpretation of accounting

S. Velayutham, M.H.B. Perera

Notes that recently there has been growing evidence to suggest the existence of fundamental differences in the thinking behind Eastern and Western accounting systems and…

Methodological themes : Theories and case studies of organizational accounting practices: limitation or liberation?

Christopher Humphrey, Robert W. Scapens

Provides a response to the various calls which have been made by accounting researchers for detailed case studies of accounting practice. Provides a methodological study rather…

Commentaries: Are accounting researchers under the tyranny of single theory perspectives?

Joni Young, Alistair Preston

Raises several points of contention with Humphrey and Scapens’ paper. Questions their chronology of the accounting research scene in the 1980s, points out the possible dangers of…

Theories for theorists or theories for practice? Liberating academic accounting research?

Sue Llewellyn

Concurs with much of Humphrey and Scapens’ opinions about promoting eclecticism in theory, but takes issues with points made about the nature of theory. Asserts that they fail to…

Rhetoric and case study research: response to Joni Young and Alistair Preston and to Sue Llewellyn

Christopher Humphrey, Robert W. Scapens

Provides a response to the comments by Joni Young and Alistair Preston and by Sue Llewellyn, and seeks to clarify the authors’ use of the term “rhetoric”. Argues that both sets of…