Accounting

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By David J. Cooper, Trevor M. Hopper (eds.)

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The concept of uncertainty was introduced into conventional models Laughlin & Lowe 21 in the late sixties (cf. Jaedicke and Robichek, 1964; Jensen, 1968). These developments of the 'conventional wisdom' were further enhanced by the use of information economics (cf. Demski and Feltham, 1976) and some time later, 'game theory' (cf. Baiman, 1975 and 1979; Sundem, 1979), 'agency theory' and 'transaction cost theory'. An important consequence of these economic theory based developments in management accounting was to bring the design of accounting systems issues much more to the fore.

Laughlin & Lowe 43 Watts. R. L. and J. L. Zimmerman, 'Towards a Positive Theory of the Determination of Accounting Standards', The Accounting Review (1978) pp. 112-34. , Industrial Organisation: Theory and Practice (New York: Oxford University Press, 1965). Zmijewski, M. E. and R. L. Hagerman, 'An Income Strategy Approach to the Positive Theory of Accounting Standing Setting/Choice', Journal of Accounting and Economics (1981) pp. 129--49. 3 Displacing the Corporation with Deconstructionism and Dialectics Tony Tinker and Marilyn Neimark In 1932 Berle and Means observed that corporations were growing so large, and their ownership so diversified, that their managers could no longer be assumed to serve the interests of the shareholders; ownership and control were becoming disconnected.

Accounting Policy Formulation: The Role of Corporate Management (Reading, Mass: Adison-Wesley, 1980). , An Approach to General Systems Theory (New York: Van Nostrand, 1969). Laughlin & Lowe 41 Laughlin, R. , The Design of Accounting Systems: A General Theory with an Empirical Study of the Church of England, unpublished PhD Thesis, University of Sheffield, 1984. Laughlin, R. C. 'Insights into the Cultural Base of Accounting Through a Case Study of the Church of England', Discussion Paper, University of Sheffield, 1986.

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