SECTION B::

Question 3 a) Chua (1986) attempts to classify different approaches to the development of accounting theories through research. Outline and assess her efforts. b) How influential has Chua's (1986) approach been? 17 marks c) Do we need to consider philosophy of method in research seeking to develop theories of accounting? 5 marks Question 4 What do writers in accounting theory today mean by the construct 'emancipatory accounting'? How has understanding of this construct changed according to S. Gallhofer and J. Haslam (2017 online; 2019 published; "Reflections on the emancipatory accounting construct: shifting meaning and the possibilities of a new pragmatism", Critical Perspectives on Accounting, Vol. 63). 25marks Question 5 Discuss key debating points arising from Efficient Markets Hypothesis research. What does capital markets-based research tell us about how share prices incorporate accounting information