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The Academy of Accounting Historians

Review
Reviewed Work(s): Accounting, a Multiparadigmatic Science by Ahmed Riahi-Belkaoui
Review by: Nola Buhr
Source: The Accounting Historians Journal, Vol. 24, No. 1 (June 1997), pp. 192-194
Published by: The Academy of Accounting Historians
Stable URL: http://www.jstor.org/stable/40698466
Accessed: 01-04-2017 07:26 UTC

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1 92 The Accounting Historians Journal. The extensive bibliography is also most Overall. Connecticut: Quorum Books.jstor. (2) The True Income/Deductive Paradigm. Such a misapprehension arises because the first chapter of the book provides a succinct description of Kuhn's view (1970) of paradigms. the Burrell and Morgan (1979) four paradigm framework and a Jungian typology (1971) of accounting resear- chers. what has the potential to be an interesting read turns into a very dry overview of 30 years of the findings of mainstream accounting. a Multiparadigmatic S (Westport. The remainder of the book consists of five chapters. (3) The Decision Usefulness/Decision Model Paradigm. other than the comment that it follows suggestions made by Wells (1976) and the American Ac- counting Association (1977). and critical perspective accoun- ting. 01 Apr 2017 07:26:00 UTC All use subject to http://about. Riahi-Belkaoui even discusses political economy account- ing. this is a worthwhile text. 1996. Unfortunately. a Multiparadigmatic Science was going to describe accounting research from a broad social science perspective. 208 pp. Ahmed Riahi-Belkaoui. social and environmental accounting. You might also expect to find a discussion of the growth and struggle.255 on Sat. and (5) The Decision Usefulness/Decision Maker/Individual User Paradigm. of such emer- gent areas as: behavioral accounting. Accounting. The author chooses to ignore the foun- dation laid in chapter one and instead develops a set of five paradigms based on the state of accounting in the mid 1970s. you might expect that Accounting.. The Anthropolo- gical/Inductive Paradigm consists primarily of information eco- This content downloaded from 175. No explanation or justification for the delineation of the five accounting paradigms is offered. accounting history. (4) The Decision Usefulness/Decision Maker/Aggregate Market Behavior Paradigm.org/terms . $65 Reviewed by Noia Buhr Binghamton University If you were to pick up this book and begin at the beginning. The five chosen paradigms are: ( 1 ) The Anthropological/Inductive Paradigm. over the last 25 years. June 1 997 further research. each of which is devoted to one of the five paradigms.45.186.

The research stream b third paradigm the fourth para Decision Usefuln includes cogniti counting and ma where the reade accounting. Accounting. The book does serve as a well-referenced bibliographic guide. 01 Apr 2017 07:26:00 UTC All use subject to http://about. a Multiparadigmatic Science promises to serve two purposes: (1) act as a guide to the accounting literature and (2) serve as a textbook to be used in research methodology and accounting theory courses.186. It can be used as a solid starting point for someone intent on pursuing the dominant This content downloaded from 175. Are these purposes met? To a certain extent. agency t nature of this r mention of qua paradigm is class nature. According to the forward.jstor.255 on Sat. yes.45.org/terms . Book Reviews 193 nomics. the book has an irritating number of typographical errors and repeated lines of text that cry out for a good copy editor. The book suffe analysis and syn ter that might counting researc accounting resea and is typified b tions of the Am throughout the of the book that new accounting The paradigm macy in accoun number of stud the accounting social sciences is digm and its ev 174] On a less important note. The chap covers all the co accounting.

S.. The Structure of Scientific Revolution. C. The book also assists accounting historians by providing access to important historical data which can be difficult to obtain. The later edition also included an This content downloaded from 175. 1977. 1979.. The work consists of seven chapters. Florida: American Accounting Association. G. G. Princeton.jstor. $65. one which covers the of emergent streams in accounting and examines a full accounting areas and research methodologies. Collected Works.org/terms . Ed.. Wells." Accounting Rev 1976. American Accounting Association.. 6. and Morgan. T. 1996. 1971.. 471-482. Inc. "A Revolution in Accounting Thought. 1970. In Chapter 1 Sheldahl presents a detailed biographical and bibliographic introduction for each of the articles presented in later chapters.. N Princeton University Press. Howe you are looking for a book which examines accounting broad social sciences perspective. and from the 1738 edition. Chapters 2 to 7 reproduce.45.255 on Sat. Vol.. The author carefully describes the origin of each article. this is book for you. Eighteenth-Century Book-keeping: Encyclopedia Articles (New York and London: Garland ing. pp. Sarasota. Kuhn. published in London in 1728. C. Jung.194 The Accounting Historians Journal. Beginning with the earliest article Chapter 2 presents the entries on book-keeping from Ephraim Chambers's Cyclopaedia. Terry K. in facsimile form.186. Chicago: U of Chicago Press. Psychological Types. G. Committee on Concepts and Stan External Financial Reports: Statement on Accounting Theory and Th ceptance. This book illustrates that interest by reproducing articles from encyclopedias published during that period. The chapter provides valuable background material for the later chapters and con- cludes with a comprehensive reference list. 232 pp. Burrell. M. Sheldahl. 01 Apr 2017 07:26:00 UTC All use subject to http://about. its author and the encyclopedia in which it was published.00) Reviewed by Robert Williams University of Wollongong The eighteenth century witnessed an increasing interest in double-entry book-keeping or the Italian Method' as it was often referred to. June 1997 paradigm(s) of mainstream financial accounting. the articles that are the subject of the book. Sociological Paradigms and Organizational London: Heinemann. 2nd ed.