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Articulating Accounting Principles: Classical Accounting Theory as the Pursuit of ‘Explanation By Embodiment’

Rutherford, Brian A. (2016) Articulating Accounting Principles: Classical Accounting Theory as the Pursuit of ‘Explanation By Embodiment’. Journal of Applied Accounting Research, 17 (2). pp. 118-135. ISSN 0967-5426. (doi:10.1108/JAAR-01-2014-0017) (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:56283)

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. (Contact us about this Publication)
Official URL
http://dx.doi.org/10.1108/JAAR-01-2014-0017

Abstract

Purpose - The objective of this paper is to provide a soundly-based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme.

Findings - The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly-based pragmatist underpinning for their theorisation.

Practical implications – Such a resumption would contribute positively to future standard-setting.

Originality/value - This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.

Item Type: Article
DOI/Identification number: 10.1108/JAAR-01-2014-0017
Uncontrolled keywords: Pragmatism; Jules Coleman; explanation by embodiment, classical accounting theory, positive-inductive school, A.C. Littleton
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: B. Rutherford
Date Deposited: 13 Jul 2016 11:44 UTC
Last Modified: 29 May 2019 17:34 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/56283 (The current URI for this page, for reference purposes)
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