Rutherford, Brian 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. (doi:10.1080/00014788.2010.9663389) (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:24939)
| 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/10.1080/00014788.2010.9663389 |
|
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 |
|---|---|
| DOI/Identification number: | 10.1080/00014788.2010.9663389 |
| Uncontrolled keywords: | classical accounting research; epistemology; history of accounting research; sociology of accounting research |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Institutional Unit: | Schools > Kent Business School |
| Former Institutional Unit: |
Divisions > Kent Business School - Division > Kent Business School (do not use)
|
| Depositing User: | Brian Rutherford |
| Date Deposited: | 11 Nov 2010 16:02 UTC |
| Last Modified: | 20 May 2025 11:45 UTC |
| Resource URI: | https://kar.kent.ac.uk/id/eprint/24939 (The current URI for this page, for reference purposes) |
- Export to:
- RefWorks
- EPrints3 XML
- BibTeX
- CSV
- Depositors only (login required):
Altmetric
Altmetric
