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This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.

The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery of influence; a reductive, rationalistic and dualistic reading of events; weak empirics; and weak theorisation.

A significant stream within the literature is coming to be constructed in the paranoid style. Paranoid stylistics, used as a diagnostic tool, alerts us here to distorted judgement.

Alternative ways of avoiding the dangers of paranoid-style readings are suggested, ranging from resisting the temptations towards such readings to a radical re-working of the epistemics of “socio-accounting”.

The danger of allowing the conclusions advanced in the literature to go unchallenged is that they may influence society’s attitude to accounting, public policy-making and scholars’ willingness to contribute to the crafting of reporting principles and standards.

Although paranoid style analysis has been widely used to examine narratives in other academic fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting.

The research aims to discuss technical and vocational students' long-term and complete evaluation of learning effectiveness under school-wide thematic teaching design.

This study adopted a mixed qualitative and quantitative approach to measure the learning effectiveness of thematic teaching in technical vocational schools using the Kirkpatrick model. Qualitative research conducted in-depth interviews with 32 interviewees, including students, parents, teachers, graduate alumni and the supervisors of off-campus internship units. Quantitative research conducted a questionnaire survey on vocational students. A total of 221 valid questionnaires were collected. In addition, this research conducts another quantitative survey on cooperative enterprises to compare the actual effect of the implementation of the school-wide thematic teaching students with the others, and a total of 35 valid questionnaires were collected.

The results of the research found that the effectiveness of thematic teaching method can achieve the expected goals of each level of Kirkpatrick model. The students taking thematic teaching are significantly better and fitting in the industry expects. Therefore, this research suggests the comprehensive introduction of school-wide thematic teaching to other school operators.

This research is the first study used the Kirkpatrick model to evaluate the effectiveness of school-wide thematic teaching design in hospitality education and providing a practical case for schools. This research combined qualitative and quantitative research methods to investigate the effectiveness of the teaching method through multiple perspectives. Through the feedback from supervisors of the hospitality industry, the school-wide thematic teaching design provides a good foundation for technical and vocational graduates.