Davranışsal Muhasebe: Kuramsal Yaklaşım - Behavioral Accounting: Theoretical View

A Critical View of Global Management Accounting Principles

The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing b...

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A Relational View of Accounting Information Sharing

Today’s organizations are characterized by a network of relationships with various customers and suppliers. As such, the critical resources leading to competitive advantage may no longer reside within a firm’s own boundaries and instead be a part of the network of relationships. This perspective, known as the relational view of the firm, suggests that a firm’s critical resources may be embedded...

Belief Functions in Accounting Behavioral Research

Behavioral accounting research deals with a complex set of phenomenon including the broad domain of human decision making under uncertainty. Two aspects of decision making of particular relevance to accounting and auditing research are two constructs that are inexorably interrelated: uncertainty and information (evidence). This paper introduces a theoretical perspective that enriches the knowle...

Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting

This article develops a multilayered theoretical model to underpin environmental accounting and reporting (severe environmental dangers; corporate responsibility; new relationship between industry and environment; measure industry’s impact, and disclose and report impact). This theoretical model has eight premises. It begins with the fundamental premise that environmental change puts the planet...