Towards a paradigmatic foundation for accounting practice

Hanne Nørreklit, Lennart Nørreklit and Falconer Mitchell

Accounting, Auditing & Accountability Journal, 2010, vol. 23, issue 6, 733-758

Abstract: Purpose - The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach - The paper is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm of realism. Findings - The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice. Research limitations/implications - The analysis is exploratory in the sense that a new paradigmatic framework is outlined and used to illustrate its potential to develop a paradigm for practice. The creation of a full practice paradigm for accounting is beyond the scope of one paper. Hence this analysis should be viewed as only a first step towards developing a paradigm of accounting practice. Originality/value - The proposal of pragmatic constructivism for this purpose is novel to the accounting literature. The value of its application lies in its potential to explain and defend accounting practice.

Keywords: Accounting procedures; Accountancy; Accounting information; Accounting theory (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:23:y:2010:i:6:p:733-758

DOI: 10.1108/09513571011065844

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