Paradigms and pragmatic constructivism: a reply
Purpose ‐ The purpose of this paper is to provide a response to a comment written by Richard Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing & Accountability Journal, Volume 23 Number 6. Design/methodology/approach
‐ The paper addresses three issues central to the analysis of the comment on their past paper. Findings ‐ In addressing each of the issues in turn the authors clarify their analysis. Originality/value ‐ The paper provides an argument for the development of
a paradigm for accounting practice derived from the use of pragmatic constructivism.