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Financial and external reporting research: the broadening corporate governance challenge

Financial and external reporting research: the broadening corporate governance challenge Accouiiriii,q uiid Birritiess Rexwrch. Vol 37. No. I pp. 55-58. 2007 Financial and external reporting research: the broadening corporate governance challenge A comment Simon Archer* book by Watts and Zimmerman (1 986) which re- Professor Parker raises some important issues con- cerning the shortcomings of, and major issues ig- viewed a considerable number of such publica- tions was entitled Positive Accounting Theory. nored or inadequately addressed by, mainstream research into what he calls Financial and External One might infer from this that one of those char- acteristics is positivism. However, consulting Reporting (FER). My concern is that because of the way he chooses to raise these issues, he may philosophical dictionaries gives no very clear idea find himself largely preaching to the converted. of what ‘positivism’ is. Some historical context is For his critique of mainstream FER research is not required in order to understand the relevant sense merely polemical in tone, but is lacking in philo- of the word. In FER, the term ‘positivism’ may be sophical or historical perspectives, and his propos- suggested by the desire of FER researchers to als for re-orientating FER research overlook some move away from the attempts in the 1950s and key http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting and Business Research Taylor & Francis

Financial and external reporting research: the broadening corporate governance challenge

Archer, Simon
Accounting and Business Research , Volume 37 (1): 4 – Mar 1, 2007
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References (17)

Publisher
Taylor & Francis
Copyright
Copyright Taylor & Francis Group, LLC
ISSN
2159-4260
eISSN
0001-4788
DOI
10.1080/00014788.2007.9730058
Publisher site
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Abstract

Accouiiriii,q uiid Birritiess Rexwrch. Vol 37. No. I pp. 55-58. 2007 Financial and external reporting research: the broadening corporate governance challenge A comment Simon Archer* book by Watts and Zimmerman (1 986) which re- Professor Parker raises some important issues con- cerning the shortcomings of, and major issues ig- viewed a considerable number of such publica- tions was entitled Positive Accounting Theory. nored or inadequately addressed by, mainstream research into what he calls Financial and External One might infer from this that one of those char- acteristics is positivism. However, consulting Reporting (FER). My concern is that because of the way he chooses to raise these issues, he may philosophical dictionaries gives no very clear idea find himself largely preaching to the converted. of what ‘positivism’ is. Some historical context is For his critique of mainstream FER research is not required in order to understand the relevant sense merely polemical in tone, but is lacking in philo- of the word. In FER, the term ‘positivism’ may be sophical or historical perspectives, and his propos- suggested by the desire of FER researchers to als for re-orientating FER research overlook some move away from the attempts in the 1950s and key

Journal

Accounting and Business Research – Taylor & Francis

Published: Mar 1, 2007

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