Towards a paradigmatic foundation for accounting practice

Abstract

Purpose

The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice.

Design/methodology/approach

The paper is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm of realism.

Findings

The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice.

Research limitations/implications

The analysis is exploratory in the sense that a new paradigmatic framework is outlined and used to illustrate its potential to develop a paradigm for practice. The creation of a full practice paradigm for accounting is beyond the scope of one paper. Hence this analysis should be viewed as only a first step towards developing a paradigm of accounting practice.

Originality/value

The proposal of pragmatic constructivism for this purpose is novel to the accounting literature. The value of its application lies in its potential to explain and defend accounting practice.

Citation

Nørreklit, H., Nørreklit, L. and Mitchell, F. (2010), "Towards a paradigmatic foundation for accounting practice", Accounting, Auditing & Accountability Journal, Vol. 23 No. 6, pp. 733-758. https://doi.org/10.1108/09513571011065844