A1 Vertaisarvioitu alkuperäisartikkeli tieteellisessä lehdessä
The roles and effects of paradigms in accounting research
Tekijät: Lukka K
Kustantaja: ELSEVIER SCIENCE BV
Julkaisuvuosi: 2010
Journal: Management Accounting Research
Tietokannassa oleva lehden nimi: MANAGEMENT ACCOUNTING RESEARCH
Lehden akronyymi: MANAGE ACCOUNT RES
Numero sarjassa: 2
Vuosikerta: 21
Numero: 2
Aloitussivu: 110
Lopetussivu: 115
Sivujen määrä: 6
ISSN: 1044-5005
DOI: https://doi.org/10.1016/j.mar.2010.02.002
Tiivistelmä
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.