Some Thoughts on the Intellectual Foundations of Accounting
报告了2001年CMU会计小型会议上关于“会计学知识基础”的小组讨论，四位学者从不同视角探讨会计学的核心问题，旨在激发会计学术研究的活力。
We report on a panel discussion at the 2001 CMU Accounting MiniConference 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. Professor Sunder emphasizes dualities in accounting. Professor Demski stresses the endogeneity of accounting measurement activities. Professor Fellingham examines the core and superstructure of accounting. Professor Ijiri observes the microcosmos in accounting and its philosophical connection. We also argue that accounting's intellectual foundations are far from settled and an ongoing discussion is likely to help reinvigorate accounting scholarship.