Accounting theories: An introductory resource for new scholars

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2026-06-01 Epub Date: 2025-11-07 DOI:10.1016/j.jaccedu.2025.100990

Gregory Kogan , Ashley Stampone , Douglas M. Boyle , Dana R. Hermanson

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引用次数: 0

Abstract

Theory is central to accounting research, as it is used to explain and predict accounting-related behavior and phenomena. The number of theories is very large, and new accounting scholars must learn about key theories and how to apply theory to their own studies. We develop an introductory resource for new scholars by examining a broad sample of 1672 published articles and highlighting the most mentioned theories overall and by topic and method. Overall, the leading theory is agency theory. Other more common theories are institutional theory, prospect theory, social identity theory, attribution theory, social comparison theory, upper echelons theory, game theory, and positive accounting theory. For 17 of the most mentioned specific theories, we provide a description of the theory, a foundational resource and selected quotes, and examples of accounting articles that use the theory. We also provide some perspectives about using theory. We hope that this introductory resource will help new scholars as they begin to develop their understanding and use of theory. We also believe that this resource can be helpful to Master’s students and others seeking to read and understand accounting research articles.

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会计理论：新学者的入门资源

理论是会计研究的核心，因为它被用来解释和预测会计相关的行为和现象。理论的数量非常大，新的会计学者必须学习关键理论以及如何将理论应用到自己的研究中。我们为新学者开发了一个介绍性资源，通过检查1672篇已发表的文章的广泛样本，并按主题和方法突出了被提及最多的理论。总的来说，主导理论是代理理论。其他更常见的理论有制度理论、前景理论、社会认同理论、归因理论、社会比较理论、上层梯次理论、博弈论和积极会计理论。对于17个被提及最多的具体理论，我们提供了理论的描述，基础资源和精选的引用，以及使用该理论的会计文章的例子。我们也提出了一些运用理论的观点。我们希望这个介绍性的资源将帮助新的学者，因为他们开始发展他们的理解和运用理论。我们也相信这个资源可以帮助硕士生和其他人寻求阅读和理解会计研究文章。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.