TOWARDS A VALUE‐NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A COMMENT
批评Thomas的论文在三个方面的不足：盲目接受科学知识为唯一有效知识、科学与技术的划分存疑、以及其构建的会计科学因依赖科学信条而变得琐碎。
It is argued that Thomas's paper is deficient in three respects. Firstly, it accepts unquestioningly the myopic view that scientific knowledge is the only valid form of knowledge. Secondly, its demarcation between science and technology is of doubtful validity and usefulness. Thirdly, the “science of accounting” which resulted from its prescriptions can only be trivial by virtue of the very tenets of science which it relies upon.