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Policing Accounting Knowledge
Author: Tony Tinker

ISBN: 9781853962653
Format: Paperback
Number Of Pages: 288
Published: 16 April 1995
Country of Publication: GB
This book provides an interdisciplinary approach, applying various theories to discuss the spread of knowledge in academia. The 1979 case study provides the empirical data for exploring the revolutionary changes now underway in the structure of the accounting profession.

What becomes "knowledge" in accounting research is primarily what is published in leading journals. One source of contention is the extent to which the institutional structure of access to academic

media affects, and might spread, the public validity of knowledge claims. The arguments have been long on rhetoric, short on evidence. Then in 1979 the Accounting Review published a controver

sial paper by Ross L. Watts and Jerold L. Zimmerman, entitled The Demand and Supply of Accounting Theories: The Market for Excuses. It won the Notable Contribution to the Accounting Theory Award despite the rift it caused within the academic profession.

Controversies split the academy, particularly when distinguished commentators on Watts and Zimmerman were unable to have their stories published...

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