New oracles from Delphi - a 'crucial experiment' for positivism in archival history

摘要: Empiricism has reigned supreme as an episteme for mainstream accounting research some 25 years. In accounting, the Empiricist doctrine assumed various guises. Positive Accounting is one of Empiricism's generic forms. It exists both in its own right, and incarnations such Market Studies, Agency Theory Historical Archivalism (in history). U.S, these manifestations emerged literature response to attacks on then Big 8 firms their corporate clients. 1970's, Abraham Briloff 's assaults Barrons were costing clients millions dollars law suits. The mounted a counterattack normative perspective by alleging work consisted arbitrary 'opinions' 'value judgments'. urged academe develop alternative research, grounded 'objective' factual (empirical) analysis -Positive Research. Archival history was byproduct this new regime. result been deflect academia from any critical mission render it impotent dealing with massive audit financial failures that today imperil World Wide economy. Accounting's continuing presence anesthetized criticism Academy. This paper takes advantage rare opportunity deploy 'Crucial Experiment' evaluate accounting's positivistic epistemic foundations. opening allows in-depth review (and therefore, implication, parents: Positivism Empiricism). catalogues first, how archivalist disguises underpinnings, second, explores nature underpinnings. reveals archival 'disowns' value judgments ‘Consulting Oracle’: technique using other-voices camouflage opinions stances. Implicit paper's critique -Post-Positivism or Constructionism -that immerges Archivalism. concludes hidden agenda / politically conservative one: form politics aimed at preserving status quo.