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The social scientific turn in UK financial accounting research: A philosophical and sociological analysis

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  • Brian Rutherford

Abstract

The demise of the classical programme of financial accounting research is generally represented as a progressive development. This paper argues that the academy's abandonment of classical methods was justified neither by the fruitfulness of post‐classical programmes nor by their incontestable epistemological superiority. Rather, what occurred was a turn to mainstream social science, reflecting sociological characteristics of the UK financial accounting research community. The paper concludes with a call for a revival of the classical programme.

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  • Brian Rutherford, 2010. "The social scientific turn in UK financial accounting research: A philosophical and sociological analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 149-171.
    • Handle: RePEc:taf:acctbr:v:40:y:2010:i:2:p:149-171
    DOI: 10.1080/00014788.2010.9663389
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    3. Brian A. Rutherford, 2013. "A Pragmatist Defence of Classical Financial Accounting Research," Abacus, Accounting Foundation, University of Sydney, vol. 49(2), pages 197-218, June.
    4. Monica Laura Zlati & Valentin Marian Antohi & Petronela Cardon, 2019. "Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies," Economies, MDPI, vol. 7(2), pages 1-22, April.

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