Continuously Contemporary Accounting: Misunderstandings and Misrepresentations

Misrepresentations

The concept of “representations”, and particularly “internal representations”, can be controversial in Cognitive Science and AI. It is suggested here that much time-wasting confusion could be avoided if participants in such controversies came to recognize the variety of different senses, often incompatible, in which such terms are used. A hypothesis is presented as to why there is so much reluc...

Attributes of Articles Impacting Contemporary Accounting Literature

Mapping and exploring the topography of contemporary financial accounting research

This paper reports on a review of 1055 papers in the financial accounting literature published in eleven leading accounting journals in the period 2002 to 2007 inclusive. In contrast to most prior published literature reviews, which are located within a particular methodology and highly specialised, this is a broad literature review that covers both empirical/quantitative streams and critical/q...

Misunderstandings Five Misunderstandings About Case - Study Research

This article examines five common misunderstandings about case-study research: (a) theoretical knowledge is more valuable than practical knowledge; (b) one cannot generalize from a single case, therefore, the single-case study cannot contribute to scientific development; (c) the case study is most useful for generating hypotheses, whereas other methods are more suitable for hypotheses testing a...

Placebo: misunderstandings and prejudices.

BACKGROUND The role of placebos is often misunderstood, leading both to overvaluation and to inappropriate disdain. The effect of a placebo that contains no pharmacologically active substance is often confused with the effect of administration by a physician. The aim of this article is to review the current data on placebos, evaluate these data critically, and provide a well-founded and underst...