A Critical Review on the Book Theories and Schools of Finance and Accounting

Esgandari, Karim; Fathi Abdollahi, Ahmad; Taghizadeh, Lotfollah

doi:10.30465/crtls.2022.38691.2397

Document Type : Research

Authors

¹ Assistant Professor, Department of Public Administration, Payame Noor University (PNU), Tehran, Iran

² Instructor, Department of Accounting, Payame Noor University (PNU), Tehran, Iran

³ Instructor, Department of Islamic Etics, Payame Noor University (PNU), Tehran, Iran

https://doi.org/10.30465/crtls.2022.38691.2397

Abstract

The purpose of this study is to critically review the book Theories and Schools of Finance and Accounting. In this research, the method of critical philosophical exploration was used to review the book. The tools used included the textbook and academic review worksheets of the Humanities Textbook Review Council. In the preface of this book, the authors introduce it for the benefit of students and the book is introduced as a source by some professors in the master's degree in accounting. On the other hand, in the Supreme Council of the Ministry of Science, among the main topics mentioned for the accounting theory course are empowering students to understand the nature of theory and reasoning methods. The results of qualitative content analysis showed that not much material was provided on these issues and the book is slightly in line with the topics of the Ministry of Science. Also, since accounting and financial theories deal mainly with controversial issues such as interest, profit and ownership, the inadequacy of clear explanations and examples and the very little use of theories of different schools, especially the school of Islam regarding financial and accounting issues and practical issues are other weaknesses of the book. In general, the book is relatively creative and innovative in terms of collecting and categorizing theories, but it has major weaknesses in terms of application in teaching.

Keywords

Main Subjects

Management and Policy Making

References

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Pizhuhish nāmah-i intiqādī-i mutūn va barnāmah hā-yi ̒ulūm-i insāni (Critical Studies in Texts & Programs of Human Sciences)

A Critical Review on the Book Theories and Schools of Finance and Accounting

References

References

Volume 23, Issue 1 - Serial Number 111
May 2023
Pages 311-330

A Critical Review on the Book Theories and Schools of Finance and Accounting

References

References

Volume 23, Issue 1 - Serial Number 111May 2023Pages 311-330

Volume 23, Issue 1 - Serial Number 111
May 2023
Pages 311-330