A genealogical history of positivist and critical accounting research

Abstract : Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards-setting or histories of the accounting profession. In effect, methodological and theoretical differences within the accounting research discipline have so profoundly divided the discipline that researchers working in one area are relatively unable or unwilling to understand the key issues in other areas. This paper seeks to shed some light on what is perhaps the greatest divide in accounting research, that is the divide between positive and critical accounting research. It is the argument of this paper that both positive and critical accounting research can trace their origins to certain key figures who were doctoral students at the University of Chicago in the late 1960s and early 1970s. The paper employs Foucault's concept of genealogy to examine the origins of the positivist and critical paradigms in accounting research.
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Accounting History, SAGE Publications, 2011, Vol. 16 (n° 2), pp. 207-221. 〈10.1177/1032373210396335〉
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Soumis le : mardi 17 janvier 2012 - 12:00:23
Dernière modification le : mardi 17 janvier 2012 - 12:00:23

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C. Richard Baker. A genealogical history of positivist and critical accounting research. Accounting History, SAGE Publications, 2011, Vol. 16 (n° 2), pp. 207-221. 〈10.1177/1032373210396335〉. 〈hal-00660657〉

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