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A Pragmatist Defence of Classical Financial Accounting Research

Rutherford, Brian A. (2013) A Pragmatist Defence of Classical Financial Accounting Research. Abacus, 49 (2). pp. 197-218. ISSN 0001-3072. (doi:10.1111/abac.12003) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:34221)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
Official URL:
http://dx.doi.org/10.1111/abac.12003

Abstract

One reason for the disdain in which classical financial accounting research

has come to held by many in the scholarly community is its allegedly

insufficiently scientific nature. While many have defended classical research

or provided critiques of post-classical paradigms, the motivation for this

paper is different. It offers an epistemologically robust underpinning for the

approaches and methods of classical financial accounting research that

restores its claim to legitimacy as a rigorous, systematic and empirically

grounded means of acquiring knowledge. This underpinning is derived

from classical philosophical pragmatism and, principally, from the writings

of John Dewey. The objective is to show that classical approaches are

capable of yielding serviceable, theoretically based solutions to problems in

accounting practice.

Item Type: Article
DOI/Identification number: 10.1111/abac.12003
Uncontrolled keywords: Accounting practice; Classical accounting research; Epistemology; John Dewey; Pragmatism.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Brian Rutherford
Date Deposited: 07 Jun 2013 11:48 UTC
Last Modified: 16 Nov 2021 10:11 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/34221 (The current URI for this page, for reference purposes)

University of Kent Author Information

Rutherford, Brian A..

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