The Accounting Review Vol. 63 No. 4 1988
Popper's Methodology of Falsificationism and Accounting Research
Abstract
[Popper's falsificationism is apparently being adopted as an ideal by accounting researchers. For example, Christenson [1983] has criticized Watts and Zimmerman's [1978, 1979] theories for not conforming to Popper's approach. This paper argues that Popper's falsificationism should not be viewed as an attainable ideal by accounting researchers, and that standard of rigor and research and experimental design are sufficient to support Christenson's criticisms without recourse to Popper's methodology.]
- Volume
- 63
- Issue
- 4
- Pages
- 657-662
- Sources
- bibtex:phds-export.bib