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Paradigms and pragmatic constructivism: a reply

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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.

Keywords: Accounting; Pragmatism

Document Type: Research Article


Publication date: 2010-08-03

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