Rutherford, B.A. (2010) The social scientific turn in UK financial accounting research: a philosophical and sociological analysis. Accounting and Business Research, 40 (2). pp. 149-171. ISSN 0001-4788.
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| Official URL http://dx.doi.org/10.1080/00014788.2010.9663389 |
Abstract
The demise of the classical programme of financial accounting research is generally represented as a progressive development. This paper argues that the academy’s abandonment of classical methods was justified neither by the fruitfulness of post-classical programmes nor by their incontestable epistemological superiority. Rather, what occurred was a turn to mainstream social science, reflecting sociological characteristics of the UK financial accounting research community. The paper concludes with a call for a revival of the classical programme.
| Item Type: | Article |
|---|---|
| Uncontrolled keywords: | classical accounting research; epistemology; history of accounting research; sociology of accounting research |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculties > Social Sciences > Kent Business School > Accounting and Finance |
| Depositing User: | Brian A Rutherford |
| Date Deposited: | 11 Nov 2010 16:02 |
| Last Modified: | 22 Nov 2011 16:38 |
| Resource URI: | http://kar.kent.ac.uk/id/eprint/24939 (The current URI for this page, for reference purposes) |
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