The research paper offers an advanced exploration of the paradigmatic evolution of accounting, integrating historical, theoretical, and institutional frameworks. Employing Thomas S. Kuhn’s theory of scientific revolutions, it interrogates the trajectory of accounting paradigms, elucidating their emergence, contestation, and eventual transformation. The analysis critically engages with the contributions of preeminent scholars such as R.J. Chambers, R.R. Sterling, and R.V. Mattessich, positioning their work within the broader discourse of paradigm shifts in accounting theory. This investigation extends beyond theoretical boundaries, illuminating the dialectical relationship between socio-economic forces, institutional responses, and paradigm realignments driven by crises, technological disruptions, and regulatory reforms. The research advances the application of Kuhn’s framework within accounting discourse, advocating for its adaptation to encapsulate the multifaceted socio-institutional dimensions of accounting science. It underscores the inherent pluralism of accounting paradigms and their responsiveness to evolving societal and economic conditions. The research confronts the epistemological and methodological limitations of Kuhn’s model in accounting, calling for a nuanced refinement that aligns with the discipline’s institutional complexities. The findings provide a significant contribution to scholarly discourse, fostering a deeper understanding of the evolution of accounting paradigms and their implications for theoretical and applied practice.
Lehenchuk et al. (Thu,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: