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- W2045102729 abstract "Doubts were raised within the accounting research program in the United States in the late 1980s about its progress and future potential. In this paper, we develop criteria for “good” scientific conversation, which leads to progress (defined as innovation and relevance). The key to this process is critical evaluation of background assumptions. The structure of scientific conversation in accounting and economics, whose theories and practices accountants adopted, are examined. We conclude that structural barriers result in a lack of adequate transformative critique, which contributes to the lack of progress in the accounting research program." @default.
- W2045102729 created "2016-06-24" @default.
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- W2045102729 date "2002-08-01" @default.
- W2045102729 modified "2023-10-18" @default.
- W2045102729 title "The structure and progressivity of accounting research: the crisis in the academy revisited" @default.
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- W2045102729 doi "https://doi.org/10.1016/s0361-3682(01)00050-2" @default.
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