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Understanding Science & Accounting Theories: Deductive vs Inductive Approach

Explore the foundations and development of scientific theories in the realms of science and accounting, delving into empirical bases, controlled environments, logical reasoning, causality, and the formulation of theories through deductive and inductive approaches. Uncover the implications of the scientific method in accounting, the influence of researchers, and the complexities of observational phenomena. Dive into the ideas of Karl Popper on falsifiability and Thomas Kuhn's revolutionary paradigm shifts.

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Understanding Science & Accounting Theories: Deductive vs Inductive Approach

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  1. THE NATURE OF THEORY:PART 1 CHAPTER 2

  2. Science & Accounting • Science - Foundation for the: • Understanding • Solving problems • Development of theory • Characteristics • Empirical basis • Phenomenon observed in an open environment/ • Phenomenon generated in a controlled environment • Objective observation – to what extent it is objective? • Logical fashion • causality Researcher / theorist ‘s presumption

  3. Science • Empiricism • Logic – objective & controlled situation • Causality – the study of relationships between the events that will lead to “laws”

  4. How are theories formulated? • Deductive • reasoning from general statements to specific statements • Inductive • reasoning from the particular to the general

  5. scientific approach vs. ‘naturalistic’ research • 1. Reality as a concrete structure • 2. Reality as a concrete process • 3. Reality as a contextual field of information • 4. Reality as a symbolic discourse • 5. Reality as a social construction • 6. Reality as projection of human imagination

  6. Science and Accounting Against the use of scientific approach • It is impossible to separate the researcher and the research subject • Value, morals and mind-set of researcher will influence the study • Impossible to control situation • Cause & effect determination is problematic • The complexity of the phenomena under observation – simplifying & disguising deeper relationships that may be occurring • Accounting “setting” is outside the ambit of quantitative analysis & mathematical techniques

  7. Karl Popper • Popper (1920-1970’s)-introduced notion of falsifiability and confirmation within deductive framework. • State position and assumptions clearly. • He believed all knowledge is fallible-observation-inductive linkage is not the basis of knowledge • Popper believed a movement from theory and conjecture to prediction and observation, via an emphasis on refutation rather than confirmation.

  8. Thomas Kuhn • Thomas Kuhn- • A) Revolutionary change • pre-science,normal sciece, crisis,revolution and new normal science • B) Paradigm

  9. others • Lakatos • Feyerabend

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