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A comment on “Towards a paradigmatic foundation for accounting practice”


  • Richard Laughlin


Purpose - The purpose of this paper is to provide an analysis of the paper entitled “Towards a paradigmatic foundation for accounting practice” by Nørreklit, Nørreklit and Mitchell as a way to open a debate about whether a “paradigm of accounting practice” exists and, if so, the nature of the methodological approach that would be needed to discover its nature. Design/methodology/approach - The paper employs a critical, reflective discursive analysis. Findings - The main finding is that there is a confusion in the paper by Nørreklit Research limitations/implications - The implication of the argument of this commentary is that the search for “paradigm of accounting practice” is important and should be pursued but the choice of an appropriate methodology for this discovery still needs further consideration. Originality/value - Nørreklit

Suggested Citation

  • Richard Laughlin, 2010. "A comment on “Towards a paradigmatic foundation for accounting practice”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(6), pages 759-763, August.
  • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:6:p:759-763

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    References listed on IDEAS

    1. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    2. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
    3. Solomons, David, 1991. "Accounting and social change: A neutralist view," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 287-295.
    4. Sidebotham, Roy, 1970. "Introduction to the Theory and Context of Accounting," Elsevier Monographs, Elsevier, edition 1, number 9780080175157 edited by Brown, R & Chandler, G. & Davis, W. A..
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    Cited by:

    1. Hanne Nørreklit & Lennart Nørreklit & Falconer Mitchell, 2010. "Paradigms and pragmatic constructivism: a reply," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(6), pages 764-773, August.


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