The social scientific turn in UK financial accounting research: A philosophical and sociological analysis

Brian Rutherford

Accounting and Business Research, 2010, vol. 40, issue 2, 149-171

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.

Date: 2010
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DOI: 10.1080/00014788.2010.9663389

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