A pragmatist neoclassical accounting research agenda for identifiable intangibles

Brian A. Rutherford

Journal of Applied Accounting Research, 2023, vol. 24, issue 5, 933-966

Abstract: Purpose - This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning. Design/methodology/approach - The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry. Findings - Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance. Research limitations/implications - The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards. Practical implications - The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice. Originality/value - The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

Keywords: Neoclassical accounting research; Intangibles; Pragmatism; Methodology; Knowledge building (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-05-2022-0114

DOI: 10.1108/JAAR-05-2022-0114

Access Statistics for this article

Journal of Applied Accounting Research is currently edited by Associate Professor Orthodoxia Kyriacou

More articles in Journal of Applied Accounting Research from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().