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Normative Rechnungslegungsforschung im Abseits? : Einige wissenschaftstheoretische Anmerkungen

Title data

Fülbier, Rolf Uwe ; Weller, Manuel:
Normative Rechnungslegungsforschung im Abseits? : Einige wissenschaftstheoretische Anmerkungen.
In: Journal for General Philosophy of Science. Vol. 39 (March 2009) Issue 2 . - pp. 351-382. - 32.
ISSN 0925-4560
DOI: https://doi.org/10.1007/s10838-009-9077-1

Official URL: Volltext

Abstract in another language

Normative research has nearly vanished from the academic ‘mainstream’ in accounting. Due to its prescriptive and value-driven approach, normative accounting research has been stigmatized as being unscientific and largely replaced by positive studies. We put this stigma into perspective. We first conceptualize the ‘positive-normative’ distinction and identify this dichotomy in accounting research history. We then challenge the dogmatic confinement of science to descriptive (positive) approaches. Moreover, we debate the basic conditions for normative accounting research and conclude that methodological and epistemological pluralism in accounting research may help address a wide range of potential research questions. We point out that normative research approaches are essential in an applied science such as accounting, lest practical implications and prescriptions are to be the exclusive domain of accounting practice.

Further data

Item Type: Article in a journal
Refereed: Yes
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X > Chair Business Administration X - Univ.-Prof. Dr. Rolf Uwe Fülbier
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 02 Dec 2014 15:05
Last Modified: 02 Dec 2014 15:05
URI: https://eref.uni-bayreuth.de/id/eprint/4421