Accounting a Multiparadigmatic Science

Once considered an intruder into the academic community accounting has developed into a full fledged social science with fierce competition among its different paradigms. Riahi-Belkaoui explains that these paradigms each striving for primacy through publications conferences and other means of self-exposure are characterized by their exemplars their image of the subject matter their theories and finally the methods they use. In doing so they have given accounting a certain new cachet. Riahi-Belkaoui thus provides a critical examination of each of these paradigms in an effort to guide researchers and policymakers in their search for proper interpretations and positionings of the products of accounting research. A stimulating discussion for academics and knowledgeable professionals alike six chapters each devoted to a specific paradigm the book elucidates each paradigm''s contribution to accounting thought and practice. Covered are the anthropological/inductive paradigm the true income/deductive paradigm the decision usefulness/decision model paradigm the decision usefulness/decision maker/aggregate market behavior paradigm and the decision usefulness/decision maker/individual user paradigm. The result is a book that makes unique use of philosophy of science concepts in accounting and a book that will also have applications in university graduate-level courses in research methodology and accounting theory.