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New Pragmatism and Accountants' Truth

Rutherford, Brian A. (2017) New Pragmatism and Accountants' Truth. Philosophy of Management, 16 (2). pp. 93-116. ISSN 1740-3812. (doi:10.1007/s40926-017-0051-4) (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)

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/10.1007/s40926-017-0051-4

Abstract

This paper offers a rigorous philosophical defence for the approaches and methods of classical financial accounting research, drawn from New Pragmatism and, in particular, the ideas of Huw Price and Michael Lynch’s functional theory of truth. Such an underpinning is important because classical approaches and methods are often characterised as unscientific and lacking theoretical support. It can justify the resumption of scholarly efforts to employ classical approaches and methods to contribute to the development and refinement of accounting practice, including, and especially, accounting’s conceptual framework, as part of the mainstream of the academy’s work. In addition, giving explicit attention to aspects of the functional theory of truth in the design of accounting research may improve its rigour and coherence.

Item Type: Article
DOI/Identification number: 10.1007/s40926-017-0051-4
Uncontrolled keywords: Classical accounting theory; Huw Price; functional theory of truth; coherence; conceptual framework of accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School
Depositing User: B. Rutherford
Date Deposited: 21 Apr 2018 15:45 UTC
Last Modified: 29 May 2019 20:29 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/66805 (The current URI for this page, for reference purposes)
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