Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity
本文基于2024年会计论坛会议的主旨演讲，提出“认识论慷慨”理念，倡导在会计研究中跨越范式鸿沟、包容多元视角，尤其关注发展中国家（多数世界）的问责实践，以拓宽学科知识边界。
The long-standing distinctions among accounting research paradigms have generated significant intellectual wealth, yet they have also reinforced methodological hierarchies and spatial underrepresentation that narrow the discipline’s knowledge. Reflecting on my 2024 Inaugural Accounting Forum Conference keynote, this article advances epistemic generosity as an ethos that invites rigour without rigidity and conviction without exclusion. My experiences working across paradigms show how openness can deepen our understanding of accountability, particularly in the Majority World. I conclude with a call to foster a research community that evaluates its relevance not through paradigmatic alignment but through its capacity to illuminate and address the worthwhile problems that define our collective future.