Accounting, A Multiparadigmatic Science

A unique exploration of accounting as a full fledged social science and of the various paradigms within it that are competing for ascendancy.

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Provides a critical examination of various accounting paradigms. Discusses the anthropological/inductive; the true income/deductive; the decision usefulness/decision model; the decision usefulness/decision maker/aggregate market behavior; and the decision usefulness/decision maker/individual user paradigms, with chapters examining each paradigm in terms of its exemplars, subject matter, theories, and methods. Useful as a guide to the literature, and as a text for research methodology and accounting theory courses. Annotation c. Book News, Inc., Portland, OR (booknews.com)

AHMED RIAHI-BELKAOUI, is Professor of Accounting, at the College of Business Administration, University of Illinois at Chicago.