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TOWARDS A VALUE‐NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A COMMENT
Author(s) -
Ryan Robert J.
Publication year - 1982
Publication title -
journal of business finance and accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.282
H-Index - 77
eISSN - 1468-5957
pISSN - 0306-686X
DOI - 10.1111/j.1468-5957.1982.tb01017.x
Subject(s) - accounting , economics , value (mathematics) , econometrics , mathematics , statistics
This comment points out that Thomas (1981) has misrepresented the views of Lakatos and has misunderstood the role of empirical research in the development of science.