Lessons from misclassification in international accounting. / Nobes, Christopher.

In: British Accounting Review, Vol. 50, No. 3, 04.2018, p. 239-254.

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Lessons from misclassification in international accounting. / Nobes, Christopher.

In: British Accounting Review, Vol. 50, No. 3, 04.2018, p. 239-254.

Research output: Contribution to journalArticlepeer-review

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Nobes, Christopher. / Lessons from misclassification in international accounting. In: British Accounting Review. 2018 ; Vol. 50, No. 3. pp. 239-254.

BibTeX

@article{37522ed1720741709a720c2182d720ab,
title = "Lessons from misclassification in international accounting",
abstract = "Classification is a central activity in many sciences, such as chemistry. In social sciences, we cannot achieve the high precision and usefulness of the Mendeleev table of elements, but we can try to avoid poor classification. This paper sets out a method for identifying mis-classification in any field, drawing on the qualitative characteristics for useful information set out in the conceptual framework for financial reporting, particularly faithful representation and relevance. The method is applied first to various scientific fields and then to many classifications in international accounting and to other classifications used by accounting researchers. The causes of poor classification are examined; for example, some classifications are untrue, some are unfair and some are unlikely to be relevant for any important purpose. The implications for researchers are proposed.",
keywords = "International accounting; classification",
author = "Christopher Nobes",
year = "2018",
month = apr,
doi = "10.1016/j.bar.2017.08.002",
language = "English",
volume = "50",
pages = "239--254",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press Inc.",
number = "3",

}

RIS

TY - JOUR

T1 - Lessons from misclassification in international accounting

AU - Nobes, Christopher

PY - 2018/4

Y1 - 2018/4

N2 - Classification is a central activity in many sciences, such as chemistry. In social sciences, we cannot achieve the high precision and usefulness of the Mendeleev table of elements, but we can try to avoid poor classification. This paper sets out a method for identifying mis-classification in any field, drawing on the qualitative characteristics for useful information set out in the conceptual framework for financial reporting, particularly faithful representation and relevance. The method is applied first to various scientific fields and then to many classifications in international accounting and to other classifications used by accounting researchers. The causes of poor classification are examined; for example, some classifications are untrue, some are unfair and some are unlikely to be relevant for any important purpose. The implications for researchers are proposed.

AB - Classification is a central activity in many sciences, such as chemistry. In social sciences, we cannot achieve the high precision and usefulness of the Mendeleev table of elements, but we can try to avoid poor classification. This paper sets out a method for identifying mis-classification in any field, drawing on the qualitative characteristics for useful information set out in the conceptual framework for financial reporting, particularly faithful representation and relevance. The method is applied first to various scientific fields and then to many classifications in international accounting and to other classifications used by accounting researchers. The causes of poor classification are examined; for example, some classifications are untrue, some are unfair and some are unlikely to be relevant for any important purpose. The implications for researchers are proposed.

KW - International accounting; classification

U2 - 10.1016/j.bar.2017.08.002

DO - 10.1016/j.bar.2017.08.002

M3 - Article

VL - 50

SP - 239

EP - 254

JO - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 3

ER -