Accounting, a Multiparadigmatic Science Contributor(s): Riahi-Belkaoui, Ahmed (Author) |
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ISBN: 1567200486 ISBN-13: 9781567200485 Publisher: Praeger OUR PRICE: $94.05 Product Type: Hardcover Published: July 1996 |
Additional Information |
BISAC Categories: - Business & Economics | Accounting - General |
Dewey: 657 |
LCCN: 96002215 |
Physical Information: 0.81" H x 6.43" W x 9.52" (1.04 lbs) 208 pages |
Descriptions, Reviews, Etc. |
Publisher Description: Once considered an intruder into the academic community, accounting has developed into a full fledged social science, with fierce competition among its different paradigms. Riahi-Belkaoui explains that these paradigms, each striving for primacy through publications, conferences, and other means of self-exposure, are characterized by their exemplars, their image of the subject matter, their theories, and finally the methods they use. In doing so they have given accounting a certain, new cachet. Riahi-Belkaoui thus provides a critical examination of each of these paradigms in an effort to guide researchers and policymakers in their search for proper interpretations and positionings of the products of accounting research. A stimulating discussion for academics and knowledgeable professionals alike. In six chapters each devoted to a specific paradigm, the book elucidates each paradigm's contribution to accounting thought and practice. Covered are the anthropological/inductive paradigm, the true income/deductive paradigm, the decision usefulness/decision model paradigm, the decision usefulness/decision maker/aggregate market behavior paradigm, and the decision usefulness/decision maker/individual user paradigm. The result is a book that makes unique use of philosophy of science concepts in accounting, and a book that will also have applications in university graduate-level courses in research methodology and accounting theory. |