Abstract

http://ssrn.com/abstract=1027382
 
 

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Positive Accounting Theory and Science: A Comparison


Md Humayun Kabir


Auckland University of Technology - Faculty of Business

November 4, 2007


Abstract:     
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

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Date posted: November 7, 2007 ; Last revised: December 21, 2008

Suggested Citation

Kabir, Md Humayun, Positive Accounting Theory and Science: A Comparison (November 4, 2007). Available at SSRN: http://ssrn.com/abstract=1027382 or http://dx.doi.org/10.2139/ssrn.1027382

Contact Information

Mohammad Humayun Kabir (Contact Author)
Auckland University of Technology - Faculty of Business ( email )
AUT City Campus
Private Bag 92006
Auckland, 1142
New Zealand
+64 21 0543 705 (Phone)
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