e-journal

Towards a paradigmatic foundation for accounting practice

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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

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 23 No. 6, 2010 pp. 733-758

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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