A1 Refereed original research article in a scientific journal
The roles and effects of paradigms in accounting research
Authors: Lukka K
Publisher: ELSEVIER SCIENCE BV
Publication year: 2010
Journal: Management Accounting Research
Journal name in source: MANAGEMENT ACCOUNTING RESEARCH
Journal acronym: MANAGE ACCOUNT RES
Number in series: 2
Volume: 21
Issue: 2
First page : 110
Last page: 115
Number of pages: 6
ISSN: 1044-5005
DOI: https://doi.org/10.1016/j.mar.2010.02.002
Abstract
This paper discusses the roles and effects of paradigms in accounting research in general, and management accounting research in particular. In addition, it forms an introduction to the Special Section of this issue of Management Accounting Research on "Paradigms in Accounting Research". The paper takes an issue of the notable narrowness of accounting research of today, regarding it as forming a threat to scholarly developments in the field. It argues for the importance of keeping paradigm debates alive in order to foster multidimensional openness and true scholarship in accounting research. (C) 2010 Elsevier Ltd. All rights reserved.
This paper discusses the roles and effects of paradigms in accounting research in general, and management accounting research in particular. In addition, it forms an introduction to the Special Section of this issue of Management Accounting Research on "Paradigms in Accounting Research". The paper takes an issue of the notable narrowness of accounting research of today, regarding it as forming a threat to scholarly developments in the field. It argues for the importance of keeping paradigm debates alive in order to foster multidimensional openness and true scholarship in accounting research. (C) 2010 Elsevier Ltd. All rights reserved.