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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… more
Date: August 1987
Creator: Eriksen, Scott D. (Scott Douglas)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

A Test of Alfred Chandler's Theory of Corporate Control

Description: Alfred Chandler, in Scale and Scope: The Dynamics of Industrial Capitalism (1990), suggests that the acquisition of targets is an alternative to direct investment in research and development (R&D). Chandler suggests that the failure of accounting to recognize investment in R&D as an asset may have made R&D less attractive. This study focuses on the relationship between investment in R&D and capital expenditures and a set of partitions based on Chandler's three technology types ("hightech," "sta… more
Date: August 1996
Creator: Schmidt, George Leo
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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