A Genealogy of Positivist and Critical Accounting Research¹

Abstract

Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories of the accounting profession. In effect, methodological and theoretical differences within the accounting research discipline have so profoundly divided the discipline that researchers working in one area are relatively unable or unwilling to understand the key issues in other areas. This chapter seeks to shed some light on the greatest divide in accounting research: the divide between positive and critical accounting research. This chapter argues that both positive and critical accounting research can trace their origins to certain key figures who were doctoral students at the University of Chicago in the late 1960s and early 1970s. The chapter employs Foucault’s concept of genealogy to examine the origins of the positivist and critical paradigms in accounting research.

Citation

Baker, C.R. and Persson, M.E. (2021), "A Genealogy of Positivist and Critical Accounting Research¹", Baker, C.R. and Persson, M.E. (Ed.) Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory (Studies in the Development of Accounting Thought, Vol. 25), Emerald Publishing Limited, Leeds, pp. 83-99. https://doi.org/10.1108/S1479-350420210000025006