TOWARDS A VALUE‐NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A COMMENT
指出Thomas（1981）歪曲了拉卡托斯的观点，并误解了实证研究在科学发展中的作用。
This comment points out that Thomas (1981) has misrepresented the views of Lakatos and has misunderstood the role of empirical research in the development of science.