haku: @author Jeanjean, T. / yhteensä: 2
viite: 1 / 2
« edellinen | seuraava »
| Tekijä: | Jeanjean, T. Ramirez, C. |
| Otsikko: | Back to the origins of positive theories: A contribution to an analysis of paradigm changes in accounting research |
| Lehti: | Accounting in Europe
2009 : VOL. 6:1-2, p. 107-126 |
| Asiasana: | accounting research theories |
| Kieli: | eng |
| Tiivistelmä: | This article analyzes factors explaining the success of the empirical methodology of 'positive accounting theory' (PA) in accounting (here as: acc-g.) research. From 1960 to 1967-1968, PA became dominant in the main acc-g. journals, and normative theories disappeared. The reasons are not clearly established. The propagators of PA (that is, Ball and Brown, 1968 ; Watts and Zimmerman, 1986) advocate the fertility of their approach, whereas others (e.g. Mattessich, 1995 ; Mouck, 1988 ; Whittington, 1987 ; Williams, 1989) disclaim their rejection and systematic denigration of competitive approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance. However, this study suggests that the move from normative to positive theories occurred gradually. Even if they took advantage of the reform that took place in US business schools during the 1950s, the proponents of PA also benefited from a decoupling btw. the academic world and acc-g. practice initiated by their predecessors. |
« edellinen | seuraava »
SCIMA