Accounting Choices: reflections for research
DOI:
https://doi.org/10.5007/2175-8069.2016v13n29p129Abstract
In this essay is promoted a critical discussion of theories and major works dealing with the study of accounting choices, in order to arouse provocations and reflections for the development of research on this topic. The literature of the area offered contributions over the years, however, issues such as the existence of a consolidated theory of accounting choices and determinants of multiple accounting choices are not yet clear. The main contributions of this study are: to provide a theoretical triangulation from discussions based on the Contract Theory of the Firm on economic theories that underpin the so-called ‘Positive Accounting Theory’ and the Institutional Theory; and propose reflections to the study of multiple determinants and economic consequences of the accounting choices, using different methodological approaches. It is believed that the theoretical and hypothetical moorings (as well as its limitations) derived from the interaction between the theories here criticized can awaken the need for restructuring of the research on accounting choices, both in theoretical and methodological terms.
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