Sociological Analysis of Accounting Measurement Theories

Due to the existence of various paradigms and theories in accounting science, along with the introduction of various methods to measure accounting values, and the lack of a comprehensive and well-defined framework for these theories in terms of sociological paradigms, the researchers have undertaken the analysis of measurement theories in accounting from a sociological perspective. To accomplish this objective, the content analysis method was employed. Firstly, the schools and theories of sociology were examined, and the main paradigms of positivism, interpretivism, identification, and their characteristics were extracted and categorized from the themes. These outputs were then reviewed and approved by sociology professors. Subsequently, various accounting measurement theories were researched and analyzed by gathering information from books, texts, and articles. Sociological components within the context of accounting theories were identified and incorporated. Finally, accounting theories were classified, analyzed, and interpreted based on the extracted themes and their corresponding analytical codes. The thematic analysis results indicate that new accounting measurement theories tend to be interpretive, emphasizing the prominent role of the accountant. Additionally, cost theory is classified as a positivist theory within the field of sociology. In summary, this study examines accounting measurement theories through a sociological lens, aiming to address the lack of a comprehensive framework. By employing content analysis and incorporating sociological paradigms, the research sheds light on the interpretive nature of contemporary accounting measurement theories, highlighting the significant role of accountants. The classification and analysis of accounting theories based on sociological components provide valuable insights and contribute to the advancement of the field.