 A genealogical history of positivist and critical accounting researchC. Richard Baker
Post-Print from HAL Abstract: Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards-setting or histories of the accounting profession. In effect, methodological and theoretical differences within the accounting research discipline have so profoundly divided the discipline that researchers working in one area are relatively unable or unwilling to understand the key issues in other areas. This paper seeks to shed some light on what is perhaps the greatest divide in accounting research, that is the divide between positive and critical accounting research. It is the argument of this paper that both positive and critical accounting research can trace their origins to certain key figures who were doctoral students at the University of Chicago in the late 1960s and early 1970s. The paper employs Foucault's concept of genealogy to examine the origins of the positivist and critical paradigms in accounting research. Keywords: accounting research; Anthony Hopwood; critical accounting; genealogy; positivism; University of Chicago (search for similar items in EconPapers) Published in Accounting History, 2011, Vol. 16 (n° 2), pp. 207-221. ⟨10.1177/1032373210396335⟩ There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00660657 Access Statistics for this paper More papers in Post-Print from HAL |
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