Social and Behavioral Sciences Commons^™

New Oracles From Delphi - A 'Crucial Experiment' For Positivism In Archival History, Aida Sy, Tony Tinker, George M. Mickhail, Fahrettin Okcabol

Faculty of Commerce - Papers (Archive)

Empiricism has reigned supreme as an episteme for mainstream accounting research for some 25 years. In accounting, the Empiricist doctrine has assumed various guises. Positive Accounting is one of Empiricism's generic forms. It exists both in its own right, and in various incarnations such as Market Studies, Agency Theory and Historical Archivalism (in accounting history). In the U.S, these manifestations of Empiricism emerged in the mainstream literature in response to attacks on the then Big 8 accounting firms and their corporate clients. In the 1970's, Abraham Briloff's assaults in Barrons were costing the firms and their clients millions of dollars …