The social scientific turn in UK financial accounting research: A philosophical and sociological analysis |
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| Authors: | Brian A Rutherford |
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| Institution: | Emeritus Professor of Accounting at Kent Business School , University of Kent , Canterbury, Kent, CT2 7PE, UK Phone: 01227 827726 Fax: 01227 827726 E-mail: b.a.rutherford@kent.ac.uk |
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| Abstract: | The demise of the classical programme of financial accounting research is generally represented as a progressive development. This paper argues that the academy's abandonment of classical methods was justified neither by the fruitfulness of post‐classical programmes nor by their incontestable epistemological superiority. Rather, what occurred was a turn to mainstream social science, reflecting sociological characteristics of the UK financial accounting research community. The paper concludes with a call for a revival of the classical programme. |
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| Keywords: | classical accounting research epistemology history of accounting research sociology of accounting research |
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