Positive Accounting Theory as a Lakatosian Research Programme |
| |
Authors: | Tom Mouck |
| |
Affiliation: | Anderson School of Management , University of New Mexico |
| |
Abstract: | ‘Positive accounting theory’ fails to meet Popper's falsificationist criteria for scientific inquiry. This paper argues, however, that Lakatos' ‘methodology of scientific research programmes’ is superior to Popper's falsificationist methodology, and that ‘positive accounting research’ does meet Lakatos' criteria for ‘scientific' status. Within Lakatos’ philosophy of science, however, this claim does not necessarily represent an endorsement of positive accounting theory. |
| |
Keywords: | |
|
|