Operationism as the Basis of Accounting Income Constructs: A Philosophical and Empirical Investigation Including A Market Association Test of Replacement Cost and Implicit Interest Accounting

In recent years, criticisms have been made of accounting income constructs especially by researchers associated with empirical methodologies and with market constructs. The overall objective of the thesis is to respond to these criticisms by developing an "environmental model" in which accounting income serves a purpose in a market context. Development of an income model based on market constructs facilitates the use of empirical methodologies also based on the same market constructs for testing implications of the income framework. Accounting models based on the philosophy of operationism are chosen as the basis for the thesis. A history of the philosophy indicates that operationism can be considered the heir to modern empiricism and pragmatism in accounting-based scientific thought.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Bublitz, Bruce Orval

• Business Administration, Accounting

Identifier

(UMI)AAI8209549

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71363