Formerly Graduate School of Industrial Administration (GSIA)
William Larimer Mellon, Founder
Schenley Park
Pittsburgh, Pennsylvania 15213-3890
United States of America

Pierre Jinghong Liang
Associate Professor of Accounting

Some thoughts on the Intellectual Foundations of Accounting

Joel Demski
University of Florida

John Fellingham
Ohio State University

Shyam Sunder
Yale University

Jonathan Glover
Yuji Ijiri
Pierre Jinghong Liang
Carnegie Mellon University
 

Accounting Horizons
vol. 16 no. 2, (June 2002) p. 157-68
 
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Abstract
We report on a panel discussion at the 2001 CMU Accounting Mini-conference under the title "Intellectual Foundations of Accounting." We provide a background and the motivation for the discussion and present the remarks by the four panelists. A number of perspectives are taken. Sunder emphasizes dualities in accounting. Demski stresses the endogeneity of accounting measurement activities. Fellingham examines the core and superstructure of accounting. Ijiri observes the microcosmos in accounting and its philosophical connection. We also argue that accounting's intellectual foundations are far from settled and an on-going discussion is likely to help reinvigorate accounting scholarship.
   
   
   
   

  English Version
Last updated May 2, 2005
send comments to liangj@andrew.cmu.edu 		Chinese Version
Last updated January 6, 2004
send comments to liangj@andrew.cmu.edu