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Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity

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  • Olayinka Moses

Abstract

The long-standing distinctions among accounting research paradigms have generated significant intellectual wealth, yet they have also reinforced methodological hierarchies and spatial underrepresentation that narrow the discipline’s knowledge. Reflecting on my 2024 Inaugural Accounting Forum Conference keynote, this article advances epistemic generosity as an ethos that invites rigour without rigidity and conviction without exclusion. My experiences working across paradigms show how openness can deepen our understanding of accountability, particularly in the Majority World. I conclude with a call to foster a research community that evaluates its relevance not through paradigmatic alignment but through its capacity to illuminate and address the worthwhile problems that define our collective future.

Suggested Citation

  • Olayinka Moses, 2026. "Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity," Accounting Forum, Taylor & Francis Journals, vol. 50(1), pages 1-12, January.
    • Handle: RePEc:taf:accfor:v:50:y:2026:i:1:p:1-12
    DOI: 10.1080/01559982.2025.2605922
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