메뉴 건너뛰기




Volumn 26, Issue 4, 2012, Pages 833-843

Accounting craftspeople versus accounting seers: Exploring the relevance and innovation gaps in academic accounting research

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84871277722     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch-10313     Document Type: Article
Times cited : (40)

References (34)
  • 1
    • 0014797273 scopus 로고
    • A relational model of data for large shared data banks
    • Codd, E. F. 1970. A relational model of data for large shared data banks. Communications of the ACM (June): 377-387.
    • (1970) Communications of the ACM (June) , pp. 377-387
    • Codd, E.F.1
  • 2
    • 0002495781 scopus 로고
    • Recent investigations into relational data base systems
    • Stockholm, Sweden
    • Codd, E. F. 1974. Recent investigations into relational data base systems. Proceedings of IFIP 1974 Congress, Stockholm, Sweden.
    • (1974) Proceedings of IFIP 1974 Congress
    • Codd, E.F.1
  • 4
    • 2342446761 scopus 로고    scopus 로고
    • Design science: An REA perspective on the future of AIS
    • edited by Arnold, V., and S. Sutton, Sarasota, FL: American Accounting Association
    • David, J. S., G. J. Gerard, and W. E. McCarthy. 2002. Design science: An REA perspective on the future of AIS. In Researching Accounting as an Information Systems Discipline, edited by Arnold, V., and S. Sutton, 35-63. Sarasota, FL: American Accounting Association.
    • (2002) Researching Accounting As An Information Systems Discipline , pp. 35-63
    • David, J.S.1    Gerard, G.J.2    McCarthy, W.E.3
  • 5
    • 0038442900 scopus 로고    scopus 로고
    • Agility: The key to survival of the fittest in the software market
    • May
    • David, J. S., W. E. McCarthy, and B. Sommer. 2003. Agility: The key to survival of the fittest in the software market. Communications of the ACM (May): 65-69.
    • (2003) Communications of the ACM , pp. 65-69
    • David, J.S.1    McCarthy, W.E.2    Sommer, B.3
  • 8
    • 84857928468 scopus 로고
    • Cosmography: A Posthumous Scenario for the Future of Humanity
    • NY: MacMillan Publishing Company
    • Fuller, R. B., and K. Kuromiya. 1992. Cosmography: A Posthumous Scenario for the Future of Humanity. New York, NY: MacMillan Publishing Company.
    • (1992) New York
    • Fuller, R.B.1    Kuromiya, K.2
  • 9
    • 79955917867 scopus 로고
    • Operation of a relational accounting system
    • Gal, G., and W. E. McCarthy. 1986. Operation of a relational accounting system. Advances in Accounting 3: 83-112.
    • (1986) Advances In Accounting , vol.3 , pp. 83-112
    • Gal, G.1    McCarthy, W.E.2
  • 10
    • 79955911841 scopus 로고    scopus 로고
    • A design science research methodology and its application to accounting information systems research
    • Geerts, G. 2011. A design science research methodology and its application to accounting information systems research. International Journal of Accounting Information Systems 12 (2): 142-151.
    • (2011) International Journal of Accounting Information Systems , vol.12 , Issue.2 , pp. 142-151
    • Geerts, G.1
  • 11
    • 0006497054 scopus 로고    scopus 로고
    • An accounting object infrastructure for knowledge-based enterprise models
    • Geerts, G., and W. E. McCarthy. 1999. An accounting object infrastructure for knowledge-based enterprise models. IEEE Intelligent Systems and Their Applications 14 (4): 89-94.
    • (1999) IEEE Intelligent Systems and Their Applications , vol.14 , Issue.4 , pp. 89-94
    • Geerts, G.1    McCarthy, W.E.2
  • 12
    • 0001635689 scopus 로고    scopus 로고
    • Augmented intensional reasoning in knowledge-based accounting systems
    • Geerts, G., and W. E. McCarthy. 2000. Augmented intensional reasoning in knowledge-based accounting systems. The Journal of Information Systems 14 (2): 127-150.
    • (2000) The Journal of Information Systems , vol.14 , Issue.2 , pp. 127-150
    • Geerts, G.1    McCarthy, W.E.2
  • 13
    • 38049064945 scopus 로고    scopus 로고
    • Policy-level specifications in REA enterprise information systems
    • Geerts, G., and W. E. McCarthy. 2006. Policy-level specifications in REA enterprise information systems. The Journal of Information Systems 20 (2): 37-63.
    • (2006) The Journal of Information Systems , vol.20 , Issue.2 , pp. 37-63
    • Geerts, G.1    McCarthy, W.E.2
  • 15
    • 0003927270 scopus 로고    scopus 로고
    • The Elegant Universe: Superstrings, Hidden Dimensions, and the Quest for the Ultimate Theory
    • New York, NY: Random House, Inc
    • Greene, B. 2000. The Elegant Universe: Superstrings, Hidden Dimensions, and the Quest for the Ultimate Theory. Vintage Series. New York, NY: Random House, Inc.
    • (2000) Vintage Series
    • Greene, B.1
  • 16
    • 42449154687 scopus 로고    scopus 로고
    • Changing pressures on the research process: On trying to research in an age when curiosity is not enough
    • Hopwood, A. 2008. Changing pressures on the research process: On trying to research in an age when curiosity is not enough. European Accounting Review 17 (1): 87-96.
    • (2008) European Accounting Review , vol.17 , Issue.1 , pp. 87-96
    • Hopwood, A.1
  • 17
    • 0242652022 scopus 로고    scopus 로고
    • Design science in information systems research
    • Hevner, A. R., S. T. March, J. Park, and S. Ram. 2004. Design science in information systems research. MIS Quarterly 28 (1): 75-105.
    • (2004) MIS Quarterly , vol.28 , Issue.1 , pp. 75-105
    • Hevner, A.R.1    March, S.T.2    Park, J.3    Ram, S.4
  • 20
    • 3042650030 scopus 로고    scopus 로고
    • IS research relevance revisited: Subtle accomplishment, unfilled promise, or serial hypocrisy?
    • Kock, N., P. Gray, R. Hoving, H. Klein, M. Myers, and J. Rockart. 2002. IS research relevance revisited: Subtle accomplishment, unfilled promise, or serial hypocrisy? Communications of the AIS 8: 330346.
    • (2002) Communications of the AIS , vol.8 , pp. 330-346
    • Kock, N.1    Gray, P.2    Hoving, R.3    Klein, H.4    Myers, M.5    Rockart, J.6
  • 21
    • 0029537737 scopus 로고
    • Design and natural science research on information technology
    • March, S. T., and G. F. Smith. 1995. Design and natural science research on information technology. Decision Support Systems 15: 251-266.
    • (1995) Decision Support Systems , vol.15 , pp. 251-266
    • March, S.T.1    Smith, G.F.2
  • 23
    • 0014638440 scopus 로고
    • Some philosophical problems from the standpoint of artificial intelligence
    • McCarthy, J., and P. J. Hayes. 1969. Some philosophical problems from the standpoint of artificial intelligence. Machine Intelligence 4: 463-502.
    • (1969) Machine Intelligence , vol.4 , pp. 463-502
    • McCarthy, J.1    Hayes, P.J.2
  • 24
    • 0001447961 scopus 로고
    • The REA accounting model: A generalized framework for accounting systems in a shared data environment
    • McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review 57 (3): 554-578.
    • (1982) The Accounting Review , vol.57 , Issue.3 , pp. 554-578
    • McCarthy, W.E.1
  • 27
    • 84976705975 scopus 로고
    • Computer science as empirical inquiry: Symbols and search
    • Newell, A., and H. A. Simon. 1976. Computer science as empirical inquiry: Symbols and search. Communications of the ACM 19: 113-126.
    • (1976) Communications of the ACM , vol.19 , pp. 113-126
    • Newell, A.1    Simon, H.A.2
  • 30
    • 77956378165 scopus 로고    scopus 로고
    • REACH: Automated database design integrating first-order theories, reconstructive expertise, and implementation heuristics for accounting information systems
    • Rockwell, S. R., and W. E. McCarthy. 1999. REACH: Automated database design integrating first-order theories, reconstructive expertise, and implementation heuristics for accounting information systems. International Journal of Intelligent Systems in Accounting, Management, and Finance 8 (3): 181-197.
    • (1999) International Journal of Intelligent Systems in Accounting, Management, and Finance , vol.8 , Issue.3 , pp. 181-197
    • Rockwell, S.R.1    McCarthy, W.E.2
  • 33
    • 69249243396 scopus 로고    scopus 로고
    • Accounting is an evolved economic institution
    • Waymire, G., and S. Basu. 2008. Accounting is an evolved economic institution. Foundations and Trends in Accounting 2 (1-2): 1-174.
    • (2008) Foundations and Trends In Accounting , vol.2 , Issue.2 , pp. 1-174
    • Waymire, G.1    Basu, S.2
  • 34
    • 70350591202 scopus 로고    scopus 로고
    • Reshaping accounting research: Living in the world in which we live
    • Williams, P. 2009. Reshaping accounting research: Living in the world in which we live. Accounting Forum 33 (4): 274-279.
    • (2009) Accounting Forum , vol.33 , Issue.4 , pp. 274-279
    • Williams, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.