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March 18, 2026The Accounting Review0 citations

A Revolution in Accounting Thought?: A Reply.

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MWM.C. Wells

Key Points

  • The aim is to respond to criticisms regarding the use of priori research in accounting.
  • Responded to critiques on previous article
  • Utilized analogy to illustrate the shift in accounting thought
  • Evaluated existing accounting literature
  • Highlighted the prevalence of evaluations in accounting literature
  • Demonstrated a transition from priorism to empiricism in accounting thinking

Abstract

Abstract Presents a reply to criticisms on an article about the need for priori research in accounting. Analogy between a move from a pure priorism to empiricism; Evidence that accounting literature is replete with evaluations of the alternative systems.

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Cite This Study

M.C. Wells (1977) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a4456https://doi.org/10.2308/tar-4499310
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Revolution in Accounting Thought?: A Comment.1977
  2. 2Radical Developments in Accounting Thought.1986 · 16 citations
  3. 3A Revolution in Accounting Thought?1976
  4. 4Empirical Evidence- A Reply.1970
  5. 5Indications of Pragmatism and Empiricism in Accounting Thought.1969