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All Outputs (11)

Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles (2019)
Journal Article
Hussain, S., Yan, L., Liu, J., & Miller, A. (2020). Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles. Critical Perspectives On Accounting, 66, Article 102086. https://doi.org/10.1016/j.cpa.2019.04.007

Academic research in accounting has often been characterised as exhibiting a dichotomy between the positivist approach and the critical, interpretive and interdisciplinary (CII) approaches. Our paper examines the extent of this dichotomy by presentin... Read More about Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles.

Does stewardship still have a role? (2018)
Journal Article
Miller, A., & Oldroyd, D. (2018). Does stewardship still have a role?. The Accounting historians journal, 45(1), 69-82. https://doi.org/10.2308/aahj-10585

The paper analyzes the decision of the FASB and IASB not to treat the motivational and control aspects of stewardship as a separate and distinct reporting objective to that of facilitating investment decisions. It does so first by considering the dem... Read More about Does stewardship still have a role?.

An Economics Perspective on Financial Reporting Objectives (2017)
Journal Article
Miller, A., & Oldroyd, D. (2018). An Economics Perspective on Financial Reporting Objectives. Australian Accounting Review, 28(1), 104-108. https://doi.org/10.1111/auar.12192

The paper examines the IASB and FASB's stated objectives of financial reporting, and in particular the decision to disregard the motivational aspects of stewardship information. The paper shows this view to be flawed from a theoretical perspective an... Read More about An Economics Perspective on Financial Reporting Objectives.

Inducing risk preferences in multi-stage multi-agent laboratory experiments (2014)
Journal Article
Dobbs, I., & Miller, A. (2014). Inducing risk preferences in multi-stage multi-agent laboratory experiments. Applied Economics, 46(16), 1924-1939. https://doi.org/10.1080/00036846.2014.889801

Though there has been some debate over the practical efficacy of using binary lotteries for controlling risk preferences in experimental environments, the question of its theoretical validity within the contexts it is often used, namely multi-stage m... Read More about Inducing risk preferences in multi-stage multi-agent laboratory experiments.

In Defense of Stewardship. (2011)
Journal Article
Oldroyd, D., & Miller, A. (2011). In Defense of Stewardship. The CPA journal (1975), LXXXI(10), 6-8