Modern accounting scholarship: the imperative of positive economic science

Paul F. Williams

Accounting Forum, 2003, vol. 27, issue 3, 251-269

Abstract: The modern era of academic accounting is characterized by the emergence of Positive Economic Science (PES) as the dominant methodology shaping the investigation and understanding of accounting in the academy. This paper briefly describes the history of how this domination came about in the United States and the institutional structure that sustains it. The paper goes on to illustrate the consequence this dominance has had in the form of a radical limiting of our ability to understand accounting phenomena.

Date: 2003
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DOI: 10.1111/1467-6303.00105

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