Positive Accounting Theory and Science: A Comparison
Auckland University of Technology - Faculty of Business
November 4, 2007
Positive accounting theory (PAT) has been one of the most influential accounting research programs during the twentieth century. This paper examines the development of PAT and compares it with three standard accounts of the development of science. This paper shows that there are important similarities between PAT and sophisticated falsificationism, Kuhn's (1996) account of science and the Lakatosian research program. There are important dissimilarities among them also.
Number of Pages in PDF File: 16
Keywords: Positive Accounting Theory, Science, Research Methodology
JEL Classification: M40, B10
Date posted: November 7, 2007 ; Last revised: December 21, 2008
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