Online from: 1988
Subject Area: Accounting and Finance
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|Title:||A comment on “Towards a paradigmatic foundation for accounting practice”|
|Author(s):||Richard Laughlin, (Department of Management, King's College London, University of London, London, UK)|
|Citation:||Richard Laughlin, (2010) "A comment on “Towards a paradigmatic foundation for accounting practice”", Accounting, Auditing & Accountability Journal, Vol. 23 Iss: 6, pp.759 - 763|
|Keywords:||Accounting information, Accounting procedures, Research methods|
|DOI:||10.1108/09513571011065853 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
Purpose – The purpose of this paper is to provide an analysis of the paper entitled “Towards a paradigmatic foundation for accounting practice” by Nørreklit, Nørreklit and Mitchell as a way to open a debate about whether a “paradigm of accounting practice” exists and, if so, the nature of the methodological approach that would be needed to discover its nature.
Design/methodology/approach – The paper employs a critical, reflective discursive analysis.
Findings – The main finding is that there is a confusion in the paper by Nørreklit
Research limitations/implications – The implication of the argument of this commentary is that the search for “paradigm of accounting practice” is important and should be pursued but the choice of an appropriate methodology for this discovery still needs further consideration.
Originality/value – Nørreklit
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