Essec\Faculty\Model\Contribution {#2216 ▼
#_index: "academ_contributions"
#_id: "10311"
#_source: array:26 [
"id" => "10311"
"slug" => "10311-back-to-the-origins-of-positive-theories-a-contribution-to-an-analysis-of-paradigm-changes-in-accounting-research 
10311-back-to-the-origins-of-positive-theories-a-contribution-to-an-analysis-of-paradigm-changes-in- "
"yearMonth" => "2009-06"
"year" => "2009"
"title" => "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accou "
"description" => "RAMIREZ, C. (2009). Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research. <i>Accounting in Europe</i>, 6(1), pp. 107-126. RAMIREZ, C. (2009). Back to the Origins of Positive Theories: A Contribution to an Analysis of Parad "
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:31"
"publicationUrl" => "http://www.tandfonline.com/doi/full/10.1080/17449480902896510"
"publicationInfo" => array:3 [
"pages" => "107-126"
"volume" => "6"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
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"abstract" => array:2 [
"fr" => "In this article, we analyse factors that explain the success of the empirical methodology of ‘positive accounting theory’ (PA) in accounting research. In fewer than ten years, between 1960 and 1967–1968, PA became dominant in the main accounting journals, and normative theories disappeared from academic publishing. The reasons for this success are not clearly established. The propagators of PA (Ball and Brown, 1968; Watts and Zimmerman, 1986) advocate the fertility of their approach, while others (e.g. Mattessich, 1995; Mouck, 1988; Whittington, 1987; Williams, 1989) denounce their ostracism and systematic denigration of rival approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance; however, we suggest that the move from normative to positive theories occurred gradually. Even if they took advantage of the reform that took place in US business schools during the 1950s, the proponents of PA also benefited from a decoupling between the academic world and accounting practice initiated by their predecessors In this article, we analyse factors that explain the success of the empirical methodology of ‘positi "
"en" => "In this article, we analyse factors that explain the success of the empirical methodology of ‘positive accounting theory’ (PA) in accounting research. In fewer than ten years, between 1960 and 1967–1968, PA became dominant in the main accounting journals, and normative theories disappeared from academic publishing. The reasons for this success are not clearly established. The propagators of PA (Ball and Brown, 1968; Watts and Zimmerman, 1986) advocate the fertility of their approach, while others (e.g. Mattessich, 1995; Mouck, 1988; Whittington, 1987; Williams, 1989) denounce their ostracism and systematic denigration of rival approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance; however, we suggest that the move from normative to positive theories occurred gradually. Even if they took advantage of the reform that took place in US business schools during the 1950s, the proponents of PA also benefited from a decoupling between the academic world and accounting practice initiated by their predecessors In this article, we analyse factors that explain the success of the empirical methodology of ‘positi "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T23:21:40.000Z"
"docTitle" => "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accou "
"docSurtitle" => "Journal articles"
"authorNames" => "<a href="/cv/ramirez-carlos">RAMIREZ Carlos</a>"
"docDescription" => "<span class="document-property-authors">RAMIREZ Carlos</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2009</span> <span class="document-property-authors">RAMIREZ Carlos</span><br><span class="document-property-auth "
"keywordList" => ""
"docPreview" => "<b>Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research</b><br><span>2009-06 | Journal articles </span> <b>Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Ac "
"docType" => "research"
"publicationLink" => "<a href="http://www.tandfonline.com/doi/full/10.1080/17449480902896510" target="_blank">Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research</a> <a href="http://www.tandfonline.com/doi/full/10.1080/17449480902896510" target="_blank">Back to the "
]
+lang: "en"
+"_type": "_doc"
+"_score": 8.810758
+"parent": null
}
