Radical Developments in Accounting Thought.
指出主流会计研究基于一套共同的哲学假设，限制了研究问题和方法的范围；通过阐释解释性和批判性两种替代世界观及其假设，展示从不同视角研究同一问题带来的新见解，并简要讨论这些替代视角的困难。
Abstract ABSTRACT: Mainstream accounting is grounded in a common set of philosophical assumptions about knowledge, the empirical world, and the relationship between theory and practice. This particular world-view, with its emphasis on hypothetico-deductivism and technical control, possesses certain strengths but has restricted the range of problems studied and the use of research methods. By changing this set of assumptions, fundamentally different and potentially rich research insights are obtained. Two alternative world-views and their underlying assumptions am elucidated-the interpretive and the critical. The consequences of conducting research within these philosophical traditions are discussed via a comparison between accounting research that is conducted on the "same" problem but from two different perspectives. In addition, some of the difficulties associated with these alternative perspectives are briefly dealt with.