A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING

1989 ◽  
Vol 16 (2) ◽  
pp. 1-41 ◽  
Author(s):  
Barry E. Cushing

Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the “normal science” of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This portrayal of accounting's evolution suggests an uncertain future for the accounting discipline.

2018 ◽  
Vol 71 (5) ◽  
pp. 2584-2588 ◽  
Author(s):  
Cláudio José de Souza ◽  
Zenith Rosa Silvino

ABSTRACT Objective: To reflect on the key concepts of the book The Structure of Scientific Revolutions and its applicability in professional master's in nursing. Method: This is a theoretical-reflective study that uses the philosophical and epistemological conceptions of the philosopher Thomas Samuel Kuhn to consider its applicability on the paradigm shift of stricto sensu graduate courses in nursing. The main concepts of Kuhn were used as support: paradigm, anomaly, scientific community and scientific revolution. Results: The propositions of this philosopher are applied to and support the theoretical reflection on professional master's programs, contributing to clarify what would be a paradigmatic visionary perspective in stricto sensu master's models in nursing. Conclusion: From Kuhn's propositions it was possible to conclude that professional master's programs in nursing can break away from the dominant paradigm, strengthening a scientific revolution within the academia.


2021 ◽  
Vol 15 (3) ◽  
pp. 323-339
Author(s):  
Jouni-Matti Kuukkanen

Abstract Thomas Kuhn’s The Structure of Scientific Revolutions is a classic, and it is certainly not forgotten. However, an essential aspect about it has been neglected. That is, Kuhn’s Structure is a book in philosophy of history in the sense that Structure attempts gives an account of historical events, focuses on the whole of the history of science and stipulates a structure of the history of science to explain historical events. Kuhn’s book and its contribution to the debates about the progress of science and the contingency and inevitability of the history of science shows why and how philosophy of history is relevant for the history and philosophy of science. Its successful integration of historical and philosophical aspects in one account makes it worthwhile reading also for philosophers of history in the twentieth-first century. In particular, it raises the question whether the historical record can justify philosophical views and comprehensive syntheses of the past.


2012 ◽  
Vol 9 (1) ◽  
pp. 89-107 ◽  
Author(s):  
JOEL ISAAC

Among the topics discussed in Thomas Kuhn'sThe Structure of Scientific Revolutions, those of education, training, and pedagogy are apt to seem the least compelling. Certainly, the earliest debates aboutStructurefocused on other, more controversial, matters: incommensurability, meaning change, the rationality of theory choice, normal science—the list goes on. Over the past two decades, however, a growing concern among historians and sociologists of science with the nature of scientific apprenticeship has stimulated greater appreciation of the importance of questions of teaching and learning to the philosophical position sketched inStructure. This paper seeks to develop further our understanding of these issues as they bear on Kuhn's theory of science.


2021 ◽  
Vol 14 (2) ◽  
pp. 1-26
Author(s):  
Gonzalo Andrés López ◽  
David Checa Cruz

The industry has a relevant spatial and socioeconomic importance in most of the Spanish cities and nowadays is one of the main urban economic activities. However, in many situations, and despite recent advances in the past two decades, industrial heritage is a value that is still not sufficiently widespread in society. The factories, their activity, and their historical evolution are often disconnected and isolated from the daily life of the cities, being quite an unknown aspect for most of the citizens. This contribution presents the result of various experiences of knowledge transmission on the heritage value of industry, through the use of games and storytelling technique as an educational tool and the combination of different technologies (3D modelling, videomapping, virtual reality) as useful tools to spread the explanation of this phenomenon.


1994 ◽  
Vol 1 (1) ◽  
pp. 7-18 ◽  
Author(s):  
Ilana Löwy

O médico e epistemologista Ludwik Fleck desenvolveu, nas décadas de 1920-30, uma abordagem bastante original para o estudo das ciências. Ele apoiou sua epistemologia em duas bases: por um lado, em sua própria experiência profissional de bacteriologista e imunologista; por outro, na reflexão da Escola Polonesa de Filosofia da Medicina sobre as práticas dos médicos. Tal escola julga que os 'fatos científicos' são construídos por comunidades de pesquisadores - segundo os termos de Fleck, "coletivos de pensamento". Cada coletivo de pensamento elabora um "estilo de pensamento" único, composto pelo conjunto de normas, saberes e práticas partilhados por tal coletivo. Os recém-chegados são socializados em seu estilo de pensamento particular e adotam, portanto, seu olhar específico sobre o mundo. Os fatos científicos produzidos pelos membros de um dado coletivo de pensamento trazem sempre a marca de seu estilo de pensamento. Graças a isso, eles são incomensuráveis com os 'fatos' produzidos por outros coletivos de pensamento. A incomensurabilidade dos fatos científicos, aumentadas pela necessidade de 'traduzi-los' em outro estilo de pensamento para sua utilização pelas outras comunidades profissionais é, aos olhos de Fleck, uma fonte importante de inovação nas ciências e na sociedade. Por muito tempo esquecidas, as idéias de Fleck foram redescobertas nas décadas de 1960-70, em primeiro lugar por Thomas Kuhn (que, na introdução de The structure of scientific revolutions presta uma homenagem explícita à sua obra), depois pelos sociólogos das ciências. Além de sua influência diretamente perceptível, a epistemologia de Fleck mostra profundas afinidades com as novas tendências que se afirmam no estudo das ciências: a consideração das práticas dos pesquisadores e o interesse por suas técnicas materiais, discursivas e sociais.


2009 ◽  
Vol 13 (1) ◽  
pp. 49-58
Author(s):  
David Wang

By any measure Thomas Kuhn's The Structure of Scientific Revolutions is a landmark in recent influential ideas. The very term ‘paradigm shift’, now common parlance, derives from this 1962 work. Structure redirected its own domain, the philosophy of science, from a logical positivist orientation in its evaluation of scientific progress to one that accommodates a complex mix of sociological, linguistic and psychological factors. Perhaps because of this interdisciplinary inclusiveness, Kuhn's insights have informed theory in many disciplines. A survey of the recent literature includes works in anthropology, comparative literature, criminal justice, art history, education and feminist studies.


2021 ◽  
pp. M55-2018-56
Author(s):  
A. Geyer ◽  
D. Pedrazzi ◽  
J. Almendros ◽  
M. Berrocoso ◽  
J. López-Martínez ◽  
...  

AbstractDeception Island (South Shetland Islands) is one of the most active volcanoes in Antarctica, with more than 15 explosive eruptive events registered over the past two centuries. Recent eruptions (1967, 1969 and 1970) and volcanic unrest episodes in 1992, 1999 and 2014–15 demonstrate that the occurrence of future volcanic activity is a valid and pressing concern for scientists, logistic personnel and tourists that are visiting or are working on or near the island. Over the last few decades, intense research activity has been carried out on Deception Island to decipher the origin and evolution of this very complex volcano. To that end, a solid integration of related scientific disciplines, such as tectonics, petrology, geochemistry, geophysics, geomorphology, remote sensing, glaciology, is required. A proper understanding of the island's evolution in the past, and its present state, is essential for improving the efficiency in interpreting monitoring data recorded during volcanic unrest periods and, hence, for future eruption forecasting. In this chapter, we briefly present Deception Island's most relevant tectonic, geomorphological, volcanological and magmatic features, as well as the results obtained from decades of monitoring the island's seismic activity and ground deformation.


PEDIATRICS ◽  
1992 ◽  
Vol 90 (3) ◽  
pp. V-V
Author(s):  
ROBERT J. HAGGERTY

The William T. Grant Foundation supports eight consortia, each devoted to a specific issue, and each consisting of ten to twenty members from a Variety of scientific disciplines. Our purpose is to provide a forum for discussion of ideas, research, and conceptual and theoretical bases of that research to individuals who work in related areas, but who might not under other circumstances have easy communication with each other, especially in the preliminary stages of the development of their research projects. By the time national meetings occur, projects are of necessity completed, and there is no chance for modification using an interdisciplinary approach. We have been very pleased with this device to bring research workers of different disciplines together. The newest of these consortia is devoted to the Developmental Psychobiology of Stress and includes pediatricians, psychologists, and anthropologists who work on both human and animal models. This group moved promptly in their first meeting to bring together a talented group of researchers from different disciplines; the results of their research are presented in this supplement. They well exemplify the advances that have been made in recent years in methodology to study mind-body interactions in infants and older children. Methodologic barriers in the past have limited research on stress in humans. It is stimulating and exciting to see that these barriers are beginning to be overcome, and that research such as is presented here is illuminating this exciting new field. It has enormous application to pediatric practice and child health in the future.


Sign in / Sign up

Export Citation Format

Share Document