A Critical Investigation of Positivism: Its Adequacy as an Approach for Accounting Research
Description:
This dissertation addresses the influence of "positivism" in accounting research. Accounting research has been overwhelmed by "positivism" to the extent that the "scientific method" has become sacrosanct. The dysfunctional consequences include the extreme emphasis placed on methodology. Researchers believe that the methods applied, rather than the orientations of the human researcher, generate knowledge. This belief stems from an extreme objectivist ontological orientation. A second consequence…
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Date:
August 1987
Creator:
Eriksen, Scott D. (Scott Douglas)