What question did this study set out to answer?

This commentary critiques M.C. Wells' defense of a priori research in accounting through Kuhn's lens of scientific progress.

March 18, 2026

A Revolution in Accounting Thought?: A Comment.

Key Points

This commentary critiques M.C. Wells' defense of a priori research in accounting through Kuhn's lens of scientific progress.
Analysis of arguments presented by M.C. Wells
Discussion of Kuhn's theory as it relates to accounting research
Identified logical errors in Wells' reasoning
Questioned the applicability of Kuhn's theory to accounting thought

Abstract

Abstract Comments on an article by M.C. Wells which defended the need for a priori research in accounting using Kuhn's theory of the course of scientific progress. Errors in Wells' arguments.

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Cite This Study

Paul Danos (Fri,) studied this question.

synapsesocial.com/papers/69ba434a4e9516ffd37a4554 https://doi.org/https://doi.org/10.2308/tar-4499305