A postmodern perspective on the scientific status of accounting: A research note

摘要: This research note contributes to the discussion about scientific status of accounting by contrasting Thomas Kuhn’s modem approach science with Jean-Francois Lyotard’s postmodern perspective for current situation regarding knowledge in advanced societies, which he describes as language games.It is suggested that a distinctly opposed motif has emerged field accounting, evidenced structural features fragmentation well competing discourses, theories and paradigms currently existence. From perspective, disagreements differences amoung participants game (for example, accounting) function generative fashion, progresses because “agonistic” competition between rivals.