The social scientific turn in UK financial accounting research: a philosophical and sociological analysis

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. (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)

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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: B.A. Rutherford
Date Deposited: 11 Nov 2010 16:02
Last Modified: 05 Jun 2014 15:16
Resource URI: https://kar.kent.ac.uk/id/eprint/24939 (The current URI for this page, for reference purposes)
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