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    Gaffikin Ch01

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    The document discusses different theories of knowledge and epistemology. It covers philosophical foundations including ontology and epistemology. It then discusses various perspectives on the development of western epistemology from classical Greek scholars to modernity. Positivism and logical positivism are explained. The document also discusses falsificationism, scientific revolutions, and issues around accounting knowledge.

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    Gaffikin Ch01

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    307 views10 pages
    The document discusses different theories of knowledge and epistemology. It covers philosophical foundations including ontology and epistemology. It then discusses various perspectives on the development of western epistemology from classical Greek scholars to modernity. Positivism and logical positivism are explained. The document also discusses falsificationism, scientific revolutions, and issues around accounting knowledge.

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    The document discusses different theories of knowledge and epistemology. It covers philosophical foundations including ontology and epistemology. It then discusses various perspectives on the development of western epistemology from classical Greek scholars to modernity. Positivism and logical positivism are explained. The document also discusses falsificationism, scientific revolutions, and issues around accounting knowledge.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    307 views10 pages

    Gaffikin Ch01

    Uploaded by

    kenjisnack
    The document discusses different theories of knowledge and epistemology. It covers philosophical foundations including ontology and epistemology. It then discusses various perspectives on the development of western epistemology from classical Greek scholars to modernity. Positivism and logical positivism are explained. The document also discusses falsificationism, scientific revolutions, and issues around accounting knowledge.

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    Chapter 1
    Understanding Theory

    Gaffikin Accounting Theory 2008 Pearson Education Australia

    WHAT & WHY THEORY?


    WHY that from which practice

    proceeds WHAT multiple meanings


    eg linked hypotheses or propositions Terms: postulates, principles, concepts,

    reasoning, logical analysis, explanation, description, prescription

    RESEARCH & THEORY

    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

    PHILOSOPHICAL FOUNDATIONS
    ONTOLOGY (world view) REALIST SOCIAL CONSTRUCTIONIST
    Solipsism

    EPISTEMOLOGY (theory of

    knowledge) METHODOLOGY
    METHODS
    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

    Development of Western Epistemology


    Classical Greek Scholars Socrates
    Definitions Induction

    Plato
    Objectivism

    Aristotle
    Deduction - syllogism

    Scholastics hermeneutics
    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

    MODERNITY
    Renaissance THE ENLIGHTENMENT (18th Century -) Scientific reasoning Atomistic
    Descartes method value freedom Hobbes rational choice theory Adam Smith rational self-interest invisible hand

    Organic

    Empiricism
    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

    The tenets of positivism - the (scientific) status of knowledge claims included


    Scientific statements have to be empirically

    grounded. Scientific observations have to be repeatable A single (scientific) method is necessary to ensure the universality of statements and observations. Science will advance through theories which, if empirically verified, become scientific laws. Scientific laws in time will be integrated into a single system of knowledge and truth. Methodology also involves notions of reduction, causality and simplicity
    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

    LOGICAL POSITIVISM
    [20th century positivism]
    ALL MEANINGFUL KNOWLEDGE MUST

    BE: Empirical (it is an empiricist epistemology) Objective (value neutrality) Scientific Inductively derived Verifiable
    adhere to the verification principle testable
    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

    FALSIFICATIONISM
    [Popper]
    A proposed solution to the problem of

    induction Meaningful statements must be falsifiable


    Example: profit announcements do not affect

    share prices
    NOT falsifiable: share prices either respond or ignore profit announcements

    Testing crucial
    Importance of statistical inference
    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

    SCIENTIFIC REVOLUTIONS
    [Thomas Kuhn]
    Knowledge is NOT cumulative Paradigms
    Normal and revolutionary science

    Knowledge claims are incommensurable Other explanations of scientific knowledge Lakatos


    Research programs

    Feyerabend
    Methodological pluralism

    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

    ACCOUNTING KNOWLEDGE
    Is the method of science an appropriate

    basis for developing accounting knowledge? The genealogy of accounting knowledge


    The notion of discipline The importance of the past (in generating

    accounting knowledge)
    Gaffikin Accounting Theory: Research, regulation and accounting practice 2008 Pearson Education Australia

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