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)

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:	Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User:	B. Rutherford
Date Deposited:	07 Jun 2013 11:48 UTC
Last Modified:	29 May 2019 10:16 UTC
Resource URI:	https://kar.kent.ac.uk/id/eprint/34221 (The current URI for this page, for reference purposes)