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1 – 10 of over 2000The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged…
Abstract
Purpose
The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme.
Design/methodology/approach
The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing particularly on A.C. Littleton’s Structure of Accounting Theory.
Findings
The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation.
Research limitations/implications
This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena.
Practical implications
Such a resumption would contribute positively to future standard-setting.
Originality/value
This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.
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The purpose of this paper is to provide a discussion of Brian Rutherford’s paper “Articulating accounting principles: classical accounting theory as the pursuit of ‘explanation by…
Abstract
Purpose
The purpose of this paper is to provide a discussion of Brian Rutherford’s paper “Articulating accounting principles: classical accounting theory as the pursuit of ‘explanation by embodiment’”.
Design/methodology/approach
The paper draws on the author’s experience of 13-years working at ICAEW trying to improve relations between the worlds of accounting practice and accounting research.
Findings
The paper argues that classical accounting theory became discredited because it was too detached from the world of practice and in fact seriously misunderstood it, and that accounting research using the methods of the social sciences is not incompatible with normative accounting theory. However, if Brian Rutherford’s paper encourages even more accounting researchers to engage in accounting policy debates, and to do so in ways that reflect a sympathetic understanding of existing practices, that would be a welcome development.
Originality/value
The paper contributes to the continuing debate on how accounting research can contribute to improvements in accounting practice.
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The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…
Abstract
The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).
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This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.
Abstract
Purpose
This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.
Design/methodology/approach
The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.
Findings
Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.
Research limitations/implications
The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.
Practical implications
The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.
Originality/value
The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.
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The purpose of this paper is to explore the actions of different senses on visitors’ embodied experience in dark tourism “field,” including embodied emotions/cognitions.
Abstract
Purpose
The purpose of this paper is to explore the actions of different senses on visitors’ embodied experience in dark tourism “field,” including embodied emotions/cognitions.
Design/methodology/approach
This research uses qualitative analysis by applying tourists’ reviews from two main Chinese tourism websites and the software of MAXQDA. It identifies the senses applied in the embodiment process in dark tourism “field” and matches these senses to the specific types of embodied emotions/cognitions.
Findings
This research identifies four main senses. The visual sense has the greatest influence on 27 embodied emotions and 7 embodied cognitions. Auditory and temperature sense create particular emotions. This research also points out the phenomenon of “banned behavior.” At last, to achieve accessibility/acceptability, Nanjing Memorial Hall applies two strategies to distance the extreme historical events from visitors: the construction of aesthetic elements and the way it shows historical objects.
Research limitations/implications
It uses both qualitative and quantitative data to identify the classifications and degrees of senses, emotions and cognitions as well as the relations between them. However, there are difficulties in the coding process because of the language differences, which requires a good understanding of the context of the tourism experience.
Practical implications
The research results could be used as a psychological reference and in the design of dark tourism product.
Social implications
It provides a specific understanding of the way in which visitors interact with dark tourism objects and environment.
Originality/value
This is the first research that explains the dark tourism experience from the perspective of embodiment. It provides conceptual as well as empirical reference for a new research topic.
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Janarthanan Balakrishnan, Yogesh K. Dwivedi, Anubhav Mishra, F. Tegwen Malik and Mihalis Giannakis
Given the growth of virtual reality (VR)-based tourism experiences in the past five years, this study aims to investigate the impact of VR-based interactions (ergonomics and…
Abstract
Purpose
Given the growth of virtual reality (VR)-based tourism experiences in the past five years, this study aims to investigate the impact of VR-based interactions (ergonomics and embodiment) on memorable experiences and revisit intention mediated by cognitive and emotional responses.
Design/methodology/approach
This study has used an exploratory sequential mixed methodology research design to operationalise this research. Study 1 uses qualitative in-depth interviews to explore the proposed research questions, and Study 2 uses a 3 × 3 factorial experimental research design to test the proposed hypothetical model with 355 samples.
Findings
The results indicate that embodiment plays a more crucial role than VR ergonomics. Also, the cognitive response in the virtual tour indirectly generates a more memorable experience than the emotional response.
Research limitations/implications
This research uses the theory of technological mediation as an overarching framework to conceptualise the research. Also, the research has applied the tenets of cognitive embodiment theory, metacognitive theory and other related theories to develop the arguments. Thus, the results of this research will extend the holistic understanding of these theories.
Practical implications
This research will guide VR tourism developers in understanding the requirements and expectations of tourists. It also serves as a manual to understand how tourists process the VR tour psychologically.
Originality/value
Very minimal focus was given to understanding the tourists’ interaction with technology in VR tours. The concept of ergonomics and embodiment investigated as an experimental variable is a novel approach in technology-based tourism research.
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Purpose – This study examined the often minimized relationship between child sexual abuse and the body and asked: How, and by what means, is the body experienced by children after…
Abstract
Purpose – This study examined the often minimized relationship between child sexual abuse and the body and asked: How, and by what means, is the body experienced by children after sexual abuse? The purpose of this work is to present children's interpretations of embodiment in their own words.
Methodology – Data include 10 years of semi-structured videotaped forensic interviews of children and youth seen for reported cases of sexual abuse. Utilizing an analytic-inductive method, children's verbal reports of sexual abuse were examined from a symbolic interactionist perspective in terms of re/productions of the body.
Findings – Discourse analyses revealed how children evaluated the body and negotiated related emotions. Youth ascribed meaning to the body as both materiality and social interaction. The body was experienced as object and somatic presence, as a marked or stigmatized body, and as a means of control and resistance. Through their own words, youth revealed how violence draws attention to embodiment, power, and subjectivity.
Value – Despite increased public and policy attention, limited research has explored how children describe their experiences of sexual abuse. This study addresses this serious gap in the literature by approaching the sexually abused body as a critical site of social meaning and social order. Of significant import, this work brings children's voices to the forefront; it shows how youth actively negotiate embodiment and expands work with child participants. It will be of value to practitioners working with children and to scholars in the fields of sexual victimization, sociology of the body and children/childhood.
Xintian Tu, Chris Georgen, Joshua A. Danish and Noel Enyedy
This paper aims to show how collective embodiment with physical objects (i.e. props) support young children’s learning through the construction of liminal blends that merge…
Abstract
Purpose
This paper aims to show how collective embodiment with physical objects (i.e. props) support young children’s learning through the construction of liminal blends that merge physical, virtual and conceptual resources in a mixed-reality (MR) environment..
Design/methodology/approach
Building on Science through Technology Enhanced Play (STEP), we apply the Learning in Embodied Activity Framework to further explore how liminal blends can help us understand learning within MR environments. Twenty-two students from a mixed first- and second-grade classroom participated in a seven-part activity sequence in the STEP environment. The authors applied interaction analysis to analyze how student’s actions performed with the physical objects helped them to construct liminal blends that allowed key concepts to be made visible and shared for collective sensemaking.
Findings
The authors found that conceptually productive liminal blends occurred when students constructed connections between the resources in the MR environment and coordinated their embodiment with props to represent new understandings.
Originality/value
This study concludes with the implications for how the design of MR environment and teachers’ facilitation in MR environment supports students in constructing liminal blends and their understanding of complex science phenomena.
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