Towards an enabling research agenda for the accounting/contracting nexus

Willie Seal

Accounting Forum, 2004, vol. 28, issue 4, 329-348

Abstract: Although it shares many similar concerns with the critical accounting project, the socio-legal approach has been neglected in the accounting literature. Drawing on the socio-legal literature, the paper argues that the law-and-economics model of contract ignores the diversity of judicial ideologies as well as failing to explain empirical evidence on the opportunistic use or non-use of contract in business relations. Presenting a summary of the complex linkages between accounting and contract, the paper demonstrates the possibilities of a shared enabling and emancipatory research agenda for the accounting/contracting nexus. Given that practitioners who promote strategic alliances and partnerships have already embraced much of the rhetoric of the relational contract, the paper argues for more empirical studies that examine whether the longer-term outcomes have delivered the proclaimed benefits.

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:28:y:2004:i:4:p:329-348

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DOI: 10.1016/j.accfor.2004.08.003

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