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A comment on “Towards a paradigmatic foundation for accounting practice”

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Purpose – The purpose of this paper is to provide an analysis of the paper entitled “Towards a
paradigmatic foundation for accounting practice” by Nørreklit, Nørreklit and Mitchell as a way to open
a debate about whether a “paradigm of accounting practice” exists and, if so, the nature of the
methodological approach that would be needed to discover its nature.
Design/methodology/approach – The paper employs a critical, reflective discursive analysis.
Findings – The main finding is that there is a confusion in the paper by Nørreklit et al. about the
nature of a “paradigm of accounting practice”, which, if it exists, should be a “skeletal theory”
(Laughlin), rather than a methodology. The conclusion of the commentary is that a “paradigm of
accounting practice”, using this understanding, might exist, but that Nørreklit et al.’s argument for the
use of “pragmatic constructivism”, as a methodology for its discovery, is open to question.
Research limitations/implications – The implication of the argument of this commentary is that
the search for “paradigm of accounting practice” is important and should be pursued but the choice of
an appropriate methodology for this discovery still needs further consideration.
Originality/value – Nørreklit et al., and this commentary, re-energise an important debate and
concern about paradigms in accounting that was present in the literature in the late 1970s and early
1980s. The search for a “paradigm of accounting practice” and how best it can be discovered is an
important consideration for the future development of accounting thought.

Keywords Research methods, Accounting procedures, Accounting information

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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. 759-763

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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