Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen

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Fülbier, Rolf Uwe ; Weller, Manuel:
Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen.
In: Journal for General Philosophy of Science. Bd. 39 (2008) Heft 2 . - S. 351-382.
ISSN 0925-4560
DOI: https://doi.org/10.1007/s10838-009-9077-1

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Abstract

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.