at Google ScholarTitle data
Fülbier, Rolf Uwe ; Weller, Manuel:
Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen.
In: Journal for General Philosophy of Science.
Vol. 39
(2008)
Issue 2
.
- pp. 351-382.
ISSN 0925-4560
DOI: https://doi.org/10.1007/s10838-009-9077-1
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 - International Financial Reporting Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X - International Financial Reporting > Chair Business Administration X - International Financial Reporting - 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: | 17 Jun 2022 10:37 |
| URI: | https://eref.uni-bayreuth.de/id/eprint/4421 |