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Modern accounting scholarship: the imperative of positive economic science

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  • Paul F. Williams

Abstract

The modern era of academic accounting is characterized by the emergence of Positive Economic Science (PES) as the dominant methodology shaping the investigation and understanding of accounting in the academy. This paper briefly describes the history of how this domination came about in the United States and the institutional structure that sustains it. The paper goes on to illustrate the consequence this dominance has had in the form of a radical limiting of our ability to understand accounting phenomena.

Suggested Citation

  • Paul F. Williams, 2003. "Modern accounting scholarship: the imperative of positive economic science," Accounting Forum, Taylor & Francis Journals, vol. 27(3), pages 251-269, September.
    • Handle: RePEc:taf:accfor:v:27:y:2003:i:3:p:251-269
    DOI: 10.1111/1467-6303.00105
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    Cited by:

    1. Everett, Jeff, 2008. "Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1149-1176.
    2. Malsch, Bertrand & Guénin-Paracini, Henri, 2013. "The moral potential of individualism and instrumental reason in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 74-82.
    3. Eduard Braun, 2014. "Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles," TUC Working Papers in Economics 0012, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal).
    4. Vivien Beattie & Elizabeth Davie, 2006. "Theoretical studies of the historical development of the accounting discipline: A review and evidence," Accounting History Review, Taylor & Francis Journals, vol. 16(1), pages 1-25.

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