Whither Accounting

In recent times a number of writers have

argued for
a more pluralistic approach in accounting.

For example, Tricker (1979) states, if special plea may

be allowed, it would be for new ideas, new approach
and more innovative solutions to problems at the
interface.

According to Laughlin (1981), on the same theme

calls for liberalizations on methods so that knowledge
can be increased.

Whither Accounting
It can be seen from the preceding discussion that there
exist several distinct approaches to knowledge
gathering, and hence research methodologies, that one
could adopt.
Alternative research scenarios will
require differing research method,
i.e. there is no single method or
methodology that is appropriate
for all situations.
(Certainly Patton, 1990)

an anything goes approach to

knowledge ant that one follow an
anarchistic approach to gathering of
information.
(Feyerabend, 1975)

Whither Accounting
In this paper of Laughlin (1995) , he develops the work
of Burell and Morgan (1979) and advocates that he
researcher makes decisions in three planes or
characteristic, that is theory, methodology and change.
The model is predicted around the belief that knowledge
is indeterminate, that observer is part of process.

Whither Accounting
Theory

Methodology

Change

The theory planes

Is concerned with
The final
involves statement
choice between
characteristic is
about ontological
alternative
change and
position and the
methodology, the
again steers a
role of theory.
use of rules, the
middle course
Where the
relationship
between radical
substantial
between the
change and
theorizing it is
observer and the
continuation of the
considered that
observed, such
status quo. Middle
there are objective
issues as flexibility
range thinking
and concrete world
and the avoiding of
tends to open to
outside observer
excessive rules.
change while at
opinion.
the same time,
comfortable with
maintenance of
current
characteristic.
Thus, incremental

The Postmodern
The postmodern condition may be seen as a corollary to
the positivist position or, if using a Hegelian model, may
be seen as the antithesis to the positive (the thesis).
Initially postmodern may be seen as aimed at unseating
the privilege of the modern (the scientific or positivist);
however the postmodern has now become a view in
itself, encompassing a range of pluralistic views with
writers such as Lyotard, Foucault, Derrida and
Feyerabend.

The Postmodern
Can be described as a rejection of the nationality, linear thinking
and orderliness of modernism. Whereas modernism espouses
universal truth and a fixed reality, postmodernism questions these
ideas and instead asserts that there is no universal truth or single
version of reality
(Bruce Harley et al. 2001)
The postmodern condition was a controversial work in its attempt to discuss the
postmodern world, interpret the cultural logic of late capitalism, examine
legitimation and discursive practices, and recommend paralogy (ie dissensus).
Despite the triumph of capitalism, legitimation still poses a crisis in the modern
world.
(Stuart Hannabuss, 1997)