TOWARDS A VALUE‐NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A REPLY
回应了对《价值中立的会计实证科学》一文的批评，指出这些批评基于对科学的刻板印象和个人价值观，并希望未来讨论能更深入。
The main criticisms of “A Value‐Neutral Positive Science of Accounting” relate to three issues: (1) The status of scientific knowledge and the ‘superiority’ of the scientific method; (2) The role of empirical research; and (3) The values implicit in scientific research. These are both fundamental and controversial, and will hopefully be pursued further in the accounting literature. However, debate in terms of cliches aimed at a manufactured stereotype of science, and individual values, is unlikely to be productive. This Reply attempts to show that such criticisms are exaggerated misrepresentations of the original paper in the hqte that future contributors will consider them more thoroughly.