The roles and effects of paradigms in accounting research

: Lukka K

Publisher: ELSEVIER SCIENCE BV

: 2010

: Management Accounting Research

: MANAGEMENT ACCOUNTING RESEARCH

: MANAGE ACCOUNT RES

: 2

: 21

: 2

: 110

: 115

: 6

: 1044-5005

DOI: https://doi.org/10.1016/j.mar.2010.02.002

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.

Business and management