Introducing Alternatives to Thinking in Accounting: “ Critical Approach” and “ Middle Range Thinking”

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Foroghi Daruosh; Rahrovi Dastjerdi Alireza

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Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2020 | Volume:8 | Issue:32 Page(s): 29-44

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Title

Introducing Alternatives to Thinking in Accounting: “ Critical Approach” and “ Middle Range Thinking”

Author(s)

Foroghi Daruosh | Rahrovi Dastjerdi Alireza | Issue Writer Certificate

Keywords

Positive Theory

Critical Theory

Critical Accounting

Laughlin’s Schema

Middle Range Thinking

Abstract

The normative approach was used as a template approach in accounting researches. In this approach, a set of general goals were defining for accounting. Then based on them, a set of principles and procedures were developing and presenting which were not necessarily applicable in practice. Almost from the 1970s in accounting research, a shift has been made to a positive (descriptive) approach. The purpose of this change was to develop a descriptive theory in accounting that is capable of explaining and predicting how accountants, executives, and all individuals associated with companies act. In the same scope, Watts and Zimmerman presented Positive Theory of accounting in 1986. Now, major empirical researches in the field of accounting are being applied with a positive approach. This approach has been criticized, and some alternatives have been proposed for it. Laughlin (1995) is one of the accounting thinkers who has presented a model for empirical accounting research, based on "Critical Theory" known as "Middle Range Thinking". This article intends to review the normative and positive approaches to accounting. Then to introduce the "Critical Theory" and "Middle Range Thinking" and, after reviewing their characteristics, to explain their position and role in the empirical accounting researches.

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APA: Copy

Foroghi, Daruosh, & Rahrovi Dastjerdi, Alireza. (2020). Introducing Alternatives to Thinking in Accounting: “ Critical Approach” and “ Middle Range Thinking”. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(32 ), 29-44. SID. https://sid.ir/paper/269093/en

Vancouver: Copy

Foroghi Daruosh, Rahrovi Dastjerdi Alireza. Introducing Alternatives to Thinking in Accounting: “ Critical Approach” and “ Middle Range Thinking”. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2020;8(32 ):29-44. Available from: https://sid.ir/paper/269093/en

IEEE: Copy

Daruosh Foroghi, and Alireza Rahrovi Dastjerdi, “Introducing Alternatives to Thinking in Accounting: “ Critical Approach” and “ Middle Range Thinking”,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 32 , pp. 29–44, 2020, [Online]. Available: https://sid.ir/paper/269093/en

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