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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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.
|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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