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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 of the "positivistic" influence is a change in direction of intellectual inquiries. Obsession with measurement and quantification has all but eliminated concern for values. Specifically this dissertation asserts that the "scientific method" has been misapplied and misunderstood. The misapplication is that a method developed in the natural sciences has been blindly accepted and endorsed in the social sciences. It has been misunderstood in the sense that the abstract Cartesian-Newtonian view of reality has been mistaken for reality itself. The ontological assumptions inherent in this view have become integrated in the Western mind. The axiomatic nature of these assumptions have been ignored. The primary purpose of this dissertation is to project a point concerning research and knowledge. Hence, there are no "research findings" in the conventional sense.
Date: August 1987
Creator: Eriksen, Scott D. (Scott Douglas)
Partner: UNT Libraries

Karl Marx and Max Weber: Interpretations of Their Relationship in Social Thought

Description: The thesis is an investigation into the writings of Karl Marx and Max Weber, and the interpretations of their relationship in social thought. The interpretations of the relationship of these ideas have become polarized between Weberian and Marxist camps, characterized by Parsons and Weber. The paper begins with an examination of the writings of Max Weber, specifically with respect to his concepts of institutions, developmental theory, and theory of domination. The work of Marx is next examined with regard to these three topics. The interpretations offered by Parsons and Zeitlin are reviewed. The paper concludes that neither argument offered by Parsons or Zeitlin is altogether correct nor incorrect.
Date: August 1977
Creator: Weniger, Anna L.
Partner: UNT Libraries