Pacioli, Profit, and Positivism: How Inherited Professional and Academic Traditions Have Stymied Accounting Scholarship

2017 ◽  
Vol 44 (2) ◽  
pp. 99-108 ◽  
Author(s):  
Frank Badua ◽  
Joshua C. Racca
Keyword(s):  
Knowledge Production ◽  
Paradigm Shift ◽  
Research Paradigm ◽  
Historical Changes ◽  
Accounting Research ◽  
Research Programs ◽  
Economic Forces ◽  
Alternative Research ◽  
Double Entry ◽  
Intellectual Movement

ABSTRACT Many criticisms have been leveled at the dominant positivist accounting research paradigm. This paper links this modern research paradigm to the development of double entry bookkeeping, which itself was part of a larger intellectual movement toward quantitative knowledge production, referred to herein as the quantification paradigm shift. Among the items discussed are the socio-economic forces that facilitated this shift, the role played by this movement in the development of accounting techniques, the advent of the concept of profit, and the emergence of positivism in accounting research. These items will be analyzed in the light of historical changes in philosophy and science, critical perspectives on the dominant research paradigm, and calls for alternative research programs.

Looking for the Self in Psychiatry: Perils and Promises of Phenomenology–Neuroscience Partnership in Schizophrenia Research

2017 ◽  
Author(s):  
Şerife Tekin
Keyword(s):  
Phenomenological Approach ◽  
The Self ◽  
Psychiatric Research ◽  
Research Paradigm ◽  
Research Programs ◽  
Starting Point ◽  
Alternative Research

Psychiatric research on schizophrenia is currently undergoing a period of extraordinary science, with many alternative research programs investigating the illness using different assumptions and methodologies. As the struggles the DSM-led research faces are now “more generally recognized as such by the profession,” trust in the dominant DSM-led research paradigm is shaken, and “numerous partial solutions to the problem” are made available (Kuhn 1962, 82-83). I use philosophical tools in this chapter to evaluate one of these alternative research approaches that I call “phenomenology-neuroscience partnership” (PNP). In part II, I lay out the phenomenological approach to schizophrenia that is critical of the DSM-led research. In part III, I focus on the phenomenology-neuroscience partnership (PNP) that takes this phenomenological approach as a starting point to investigate schizophrenia, and address its shortcomings. In part IV, I conclude by pointing out the strengths of the PNP and offer prescriptions for its improvement.

Moving between theory and practice within an Indigenous research paradigm

2018 ◽  
Vol 19 (4) ◽  
pp. 418-436 ◽  
Author(s):  
Michelle Pidgeon
Keyword(s):  
Higher Education ◽  
Indigenous Peoples ◽  
Paradigm Shift ◽  
Research Process ◽  
Theory And Practice ◽  
Indigenous Research ◽  
Research Paradigm ◽  
Research Projects ◽  
Practical Application ◽  
Indigenous Research Methodologies

There has been a paradigm shift amongst Indigenous peoples and researchers about how research with Indigenous peoples is conceived, implemented, and articulated. The result has been referred to as the Indigenous research paradigm (Wilson, 2003) and has taken the shape of Indigenous research methodologies and processes. The purpose of this article is to discuss the tenets of the Indigenous research paradigm in relation to its practical application within two research projects conducted in higher education settings in British Columbia, Canada. In sharing how these principles are lived during the research process, it discusses how each project embodied Indigenous research processes by being respectful, relevant, responsible, and reciprocal.

scholarly journals A Hierarchical Taxonomy of Psychopathology (HiTOP) Primer for Mental Health Researchers

2021 ◽  
Author(s):  
Christopher C Conway ◽  
Miriam K. Forbes ◽  
Susan Carol South
Keyword(s):  
Mental Health ◽  
Mental Illness ◽  
Health Research ◽  
Psychological Disorders ◽  
Mental Health Research ◽  
Evidence Based ◽  
Research Paradigm ◽  
Research Programs ◽  
Advance Research ◽  
Research Questions

Mental health research is at an important crossroads as the field seeks more reliable and valid phenotypes to study. Dimensional approaches to quantifying mental illness operate outside the confines of traditional categorical diagnoses, and they are gaining traction as a way to advance research on the causes and consequences of mental illness. The Hierarchical Taxonomy of Psychopathology (HiTOP) is a leading dimensional research paradigm that synthesizes decades of investigation into evidence-based dimensions of psychological disorders. This article aims to make the application of dimensional approaches in mental health research more accessible through tutorials that demonstrate how to use the HiTOP model to formulate and test research questions. Data and annotated code (written for R and Mplus software programs) for each example are included (https://osf.io/8myzw). We outline how investigators can use these ideas and tools to generate new insights in their own substantive research programs.

scholarly journals REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH

2018 ◽  
Vol 6 (1) ◽  
pp. 35-48
Author(s):  
Yeterina Widi Nugrahanti
Keyword(s):  
Research Methodology ◽  
Financial Accounting ◽  
Research Paradigm ◽  
High Quality ◽  
Philosophical Foundations ◽  
Accounting Research ◽  
Philosophical Basis ◽  
Accounting Theory

Current financial accounting research has paid little attention to the philosophical aspects that underlie the research, Hence, the existing results provide a little contribution towards the development of accounting theory and concepts. This article aims to describe the philosophical basis in financial accounting research, which consists of ontology, epistemology and axiology. The ontology and epistemology assumptions determine research paradigm, which are functionalist, interpretive and critical (radical humanist and radical structuralist). The ontology and epistemology assumptions also define the research methodology. This article outlines the taxonomy of financial accounting research formulated by Hopper and Powel (1985) and Laughlin (1995) which can be used as a guide in conducting financial accounting research. Understanding of philosophical aspects will result in high quality financial accounting research.

scholarly journals Teocentrismo, Antropocentrismo y Contabilidad: de la Edad Media al Renacimiento

2022 ◽  
Vol 25 (1) ◽  
pp. 147-158
Author(s):  
Susana Villaluenga de Gracia ◽  
Inmaculada Llibrer-Escrig ◽  
Fernando-Gabriel Gutiérrez-Hidalgo
Keyword(s):  
Middle Ages ◽  
Paradigm Shift ◽  
Qualitative Methodology ◽  
Know How ◽  
15Th Century ◽  
The World ◽  
Single Entry ◽  
Double Entry ◽  
Do So ◽  
The Middle Ages

The change in the accounting method from single entry to double entry in the 15th century has been tried to explain by the influence of some different issues such as the appearance of capitalism or by the contact of Italy with other peoples. However, none of them has been able to do so satisfactorily. That is why this work, tries to show how this accounting change could be pushed by a paradigm shift: the philosophical and religious perception of the world and its passed from the Middle Ages to the Renaissance. It will be seen using a qualitative methodology which helps to know how the methods of charge and discharge and double entry respond to the prevailing ways of thinking in which they developed. The first one, can be associated with a Theocentric thought, typical of the Middle Ages, and the second one, double entry bookkeeping, philosophical viewpoint that are the are the most important entity in the world, which is characteristic of the Renaissance. El cambio del método contable de la partida simple a la doble en el siglo XV se ha intentado explicar por la influencia de diferentes factores como la aparición del capitalismo o por el contacto de Italia con otros pueblos. Sin embargo, ninguno de ellos aisladamente, lo ha podido hacer de forma satisfactoria. Por lo tanto, utilizando una metodología cualitativa, este trabajo intenta arrojar luz indagando cómo este cambio contable se pudo deber a un cambio en la percepción filosófica y religiosa del mundo, al pasarse de la Edad Media al Renacimiento. Se verá cómo los métodos del cargo y descargo y de la partida doble responden a las formas de pensamiento imperantes en el que se desarrollaron. En consecuencia, que partida simple se puede asociar a un pensamiento Teocéntrico, propio de la Edad Media, y que la partida doble se puede relacionar con el Antropocéntrico característico del Renacimiento.

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