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Paradigms and pragmatic constructivism: a reply
Purpose – The purpose of this paper is to provide a response to a comment written by Richard
Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing &
Accountability Journal, Volume 23 Number 6.
Design/methodology/approach – The paper addresses three issues central to the analysis of the
comment on their past paper.
Findings – In addressing each of the issues in turn the authors clarify their analysis.
Originality/value – The paper provides an argument for the development of a paradigm for
accounting practice derived from the use of pragmatic constructivism.
Keywords Pragmatism, Accounting
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