Paper Information

Journal:   JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY   SPRING 2007 , Volume 26 , Number 1 (50); Page(s) 37 To 56.
 
Paper: 

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
 
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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.

 
Keyword(s): POSITIVE ACCOUNTING THEORY, POPPER'S FALSIFICATION, METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMES
 
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