PHILOSOPHICAL VIEWS ABOUT POSITIVE ACCOUNTING THEORY: FROM POPPER'S FALSIFICATION TO LAKATOSIAN METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMES

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SAGHAFI A.A.; KHAJAVI SH.A.; NAZEMI AMIN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: Year:2007 | Volume:26 | Issue:1 (50) Page(s): 37-56

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Title

PHILOSOPHICAL VIEWS ABOUT POSITIVE ACCOUNTING THEORY: FROM POPPER'S FALSIFICATION TO LAKATOSIAN METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMES

Author(s)

SAGHAFI A.A. | KHAJAVI SH.A. | NAZEMI AMIN | Issue Writer Certificate

Keywords

POSITIVE ACCOUNTING THEORYQ3

POPPER'S FALSIFICATIONQ3

METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMESQ3

Abstract

Scientific theories are derived from philosophical views of scientists in different fields. POSITIVE ACCOUNTING THEORY (PAT) has been affected by these philosophies. POPPER'S FALSIFICATION criteria and METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMES (MSRP) of Lakatos have affected PAT significantly. Authors argue that PAT is more affected by Lakatosian programmes. On the other hand, PAT is not consistent with Popper's methodology. However, this argument does not mean that PAT is good or bad.

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APA: Copy

SAGHAFI, A.A., KHAJAVI, SH.A., & NAZEMI, AMIN. (2007). PHILOSOPHICAL VIEWS ABOUT POSITIVE ACCOUNTING THEORY: FROM POPPER'S FALSIFICATION TO LAKATOSIAN METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMES. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, 26(1 (50)), 37-56. SID. https://sid.ir/paper/13273/en

Vancouver: Copy

SAGHAFI A.A., KHAJAVI SH.A., NAZEMI AMIN. PHILOSOPHICAL VIEWS ABOUT POSITIVE ACCOUNTING THEORY: FROM POPPER'S FALSIFICATION TO LAKATOSIAN METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMES. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY[Internet]. 2007;26(1 (50)):37-56. Available from: https://sid.ir/paper/13273/en

IEEE: Copy

A.A. SAGHAFI, SH.A. KHAJAVI, and AMIN NAZEMI, “PHILOSOPHICAL VIEWS ABOUT POSITIVE ACCOUNTING THEORY: FROM POPPER'S FALSIFICATION TO LAKATOSIAN METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMES,” JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, vol. 26, no. 1 (50), pp. 37–56, 2007, [Online]. Available: https://sid.ir/paper/13273/en

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