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Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research

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  • Thomas Jeanjean
  • Carlos Ramirez

Abstract

In this article, we analyse factors that explain the success of the empirical methodology of ‘positive accounting theory’ (PA) in accounting research. In fewer than ten years, between 1960 and 1967--1968, PA became dominant in the main accounting journals, and normative theories disappeared from academic publishing. The reasons for this success are not clearly established. The propagators of PA (Ball and Brown, 1968; Watts and Zimmerman, 1986) advocate the fertility of their approach, while others (e.g. Mattessich, 1995; Mouck, 1988; Whittington, 1987; Williams, 1989) denounce their ostracism and systematic denigration of rival approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance; however, we suggest that the move from normative to positive theories occurred gradually. Even if they took advantage of the reform that took place in US business schools during the 1950s, the proponents of PA also benefited from a decoupling between the academic world and accounting practice initiated by their predecessors.

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  • Thomas Jeanjean & Carlos Ramirez, 2009. "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 107-126, June.
    • Handle: RePEc:taf:acceur:v:6:y:2009:i:1:p:107-126
    DOI: 10.1080/17449480902896510
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    1. repec:dau:papers:123456789/8722 is not listed on IDEAS
    2. Bernard Colasse, 2005. "Les grands auteurs en comptabilité," Post-Print halshs-00153485, HAL.
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    Cited by:

    1. Igor Álvarez & José Calvo & Araceli Mora, 2014. "Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 765-791, August.
    2. Kym Fraser & Benedict Sheehy, 2020. "Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession," Publications, MDPI, vol. 8(4), pages 1-36, October.
    3. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.
    4. Pankaj Kumar Baag & Kavitha P, 2017. "Philosophies and tradition of accounting research," Working papers 260, Indian Institute of Management Kozhikode.
    5. Andrew Higson & Rasha Kassem, 2016. "Accounting Research: Relevance Lost," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 59-76.

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