Stop Talking (and Acting) Paradigmatically: Building Bridges Instead of Academic Islands in Accounting

Tassiani Aparecida dos Santos () and Flaviano Costa
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Tassiani Aparecida dos Santos: Durham University
Flaviano Costa: UFPR - Universidade Federal do Paraná = Federal University of Paraná = Université fédérale du Paraná [Curitiba]

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Abstract: Drawing on Thomas Kuhn's notion of "paradigm", this essay critically examines its implications for the accounting discipline and explores the extent to which paradigmatic dominance may constrain pluralistic understandings of accounting. In doing so, the essay aims to contribute to the accounting literature by highlighting the relevance of, and fostering creative engagement with, alternative forms of accounting that acknowledge the complex ways in which accounting is intertwined with society. This essay contributes by reflecting on the question of whether "Is the paradigmatic scientific model possible or even desirable in the accounting discipline?" By doing so, we argue for an accounting community that is aware of paradigmatic dynamics and advocate for scholars to build academic bridges rather than islands.

Keywords: Paradigm; Multiparadigm; Mainstream (search for similar items in EconPapers)
Date: 2026-04-21
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Published in Sociedade, Contabilidade e Gestão, 2026, 20 (3), ⟨10.21446/scg_ufrj.v20i3.55247⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05748342

DOI: 10.21446/scg_ufrj.v20i3.55247

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