CPE Session 40: Sunday, August 7, 1:00 PM – 4:30 PM
Accounting as an Evolved Institution
Description/Objectives:
This session will investigate various aspects of the proposition that accounting is an evolved institution rather than a consciously designed one. We will discuss the general importance of historical accounting research, and review recent empirical studies that utilize historical financial accounting data to explore questions that are difficult to address with more contemporary data. We then outline and explore the new research opportunities associated with an evolutionary view of accounting that draws from evolutionary theory and research methods in several academic disciplines including archaeology, anthropology, biology, economics, evolutionary psychology, and law.
Format/Structure:
Lecture/Discussion
Intended Audience:
Accounting academics interested in pursuing historical research studies (either empirical or descriptive) and/or exploring the new theories and research methods imported from hitherto ignored social sciences.
Presenters:
Gregory Waymire, Emory University
Sudipta Basu, Emory University
Sponsor:
Vice President for Research
* Denotes special requirements or prerequisite
|
