Sociological Analysis of Accounting Measurement Theories

Advances in Mathematical Finance and Applications

مقاله 8، دوره 8، شماره 3، مهر 2023، صفحه 863-877   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2022.1921711.1716

نویسندگان

Zahra Madahi¹؛ Reza Gholami Jamkarani^{* 2}؛ Majid Zanjirdar³؛ Hasan Kheiri⁴

¹Department of Accounting, Qom Branch, Islamic Azad Univery, Qom, Iran.

²Financial Management and Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran

³Department of Financial Management, Arak Branch, Islamic Azad University, Arak, Iran

⁴Department of Sociology, Qom Branch, Islamic Azad Univery, Qom, Iran

چکیده

Due to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory.

کلیدواژه‌ها

Accounting Measure Theories؛ Sociological Paradigms؛ Positivism؛ Interpretive؛ Thematic Analysis

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