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Mattessich's Critique of Accounting: a review article

Mattessich's Critique of Accounting: a review article Abstract Mattessich's Critique of Accounting sums up and brings together his work over four decades in accounting theory, though with most emphasis on the period since 1970. Its publication is a significant event which constitutes a serious claim for him to be ranked among the pre-eminent accounting thinkers of this half-century. This essay does not attempt directly to evaluate that claim, but focuses on reviewing the book in some detail. One may (and, as this paper argues, should) recognise and value Mattessich's contributions as an accounting thinker without necessarily agreeing with all or even most of his philosophical positions. The paper takes the position that, for the purpose of a Critique of Accounting, a more fruitful development of his ontological and epistemological positions (following his publication of Instrumental Reasoning and Systems Methodology (Mattessich, 1978)) would have lain in the direction of the philosophy of social science—or more generally, of post-positivist and post-empiricist approaches in epistemology. These are perspectives from which Mattessich's Conditional-Normative Accounting Methodology (CoNAM), and his philosophical position as a whole, confront a number of important questions that are examined in this paper. Because of Mattessich's standing as an accounting thinker, and his book's focus on fundamental issues in accounting thought, it deserves to be considered as essential reading for all those interested in such issues. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting and Business Research Taylor & Francis

Mattessich's Critique of Accounting: a review article

Accounting and Business Research , Volume 28 (4): 20 – Sep 1, 1998
20 pages

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References (37)

Publisher
Taylor & Francis
Copyright
Copyright Taylor & Francis Group, LLC
ISSN
2159-4260
eISSN
0001-4788
DOI
10.1080/00014788.1998.9728917
Publisher site
See Article on Publisher Site

Abstract

Abstract Mattessich's Critique of Accounting sums up and brings together his work over four decades in accounting theory, though with most emphasis on the period since 1970. Its publication is a significant event which constitutes a serious claim for him to be ranked among the pre-eminent accounting thinkers of this half-century. This essay does not attempt directly to evaluate that claim, but focuses on reviewing the book in some detail. One may (and, as this paper argues, should) recognise and value Mattessich's contributions as an accounting thinker without necessarily agreeing with all or even most of his philosophical positions. The paper takes the position that, for the purpose of a Critique of Accounting, a more fruitful development of his ontological and epistemological positions (following his publication of Instrumental Reasoning and Systems Methodology (Mattessich, 1978)) would have lain in the direction of the philosophy of social science—or more generally, of post-positivist and post-empiricist approaches in epistemology. These are perspectives from which Mattessich's Conditional-Normative Accounting Methodology (CoNAM), and his philosophical position as a whole, confront a number of important questions that are examined in this paper. Because of Mattessich's standing as an accounting thinker, and his book's focus on fundamental issues in accounting thought, it deserves to be considered as essential reading for all those interested in such issues.

Journal

Accounting and Business ResearchTaylor & Francis

Published: Sep 1, 1998

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