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Positive accounting research: An introduction to two reviews
Accounting OrganizationsandSocie~y,Vol. 13, No. 6, p. 621, 1988. Printed in Great Britain
0361-3682/88 $3.00+.00 Pergamon Press plc
POSITIVE ACCOUNTING RESEARCH: AN INTRODUCTION TO T W O REVIEWS
The publication of certain books marks the formal statement and elaboration of a research p r o g r a m m e . W h e n this is t h e c a s e t h e r e is something incongruous about a journal r e s p o n d i n g w i t h a single r e v i e w . O n p r a g m a t i c g r o u n d s s u c h an o p t i o n c a n b e d e f e n d e d . O n i n t e l l e c t u a l g r o u n d s this is less easy. R e s e a r c h p r o g r a m m e s a r e o p e n to a w i d e v a r i e t y o f f o r m s o f e v a l u a t i o n a n d assessment, a n d it is difficult to envisage a b o o k r e v i e w w h i c h w o u l d c o v e r all t h e i r p o s s i b l e forms. This is n o t just a m a t t e r o f c o n s t r a i n t s o n r e v i e w length, b u t arises f r o m t h e s p e c i a l i s m s o f different r e v i e w e r s , t h e different f o r m s o f e v a l u a t i o n t h e y a p p l y a n d t h e different levels at w h i c h t h e y a p p r o a c h a p a r t i c u l a r text. Positive Accounting is a c o m p l e x b o o k w h i c h o p e r a t e s at a n u m b e r o f different levels. It is n o v e l in d e p l o y i n g a p a r t i c u l a r t h e o r e t i c a l m o d e l w i t h i n a c c o u n t i n g . It seeks to illustrate t h e e m p i r i c a l viability o f this m o d e l . It offers substantive propositions about the interested n a t u r e o f a c c o u n t i n g k n o w l e d g e . A n d it advocates a particular set of general m e t h o d o l o g i c a l rules for t h e s t u d y o f a c c o u n t i n g p h e n o m e n a . It is this d i v e r s i t y o f levels w h i c h m a k e s a single r e v i e w a p p e a r p a r t i c u l a r l y
621
i n a p p r o p r i a t e . A n d it is this d i v e r s i t y w h i c h t h e t w o r e v i e w s p u b l i s h e d h e r e address. B o t h a u t h o r s a r e u n i q u e l y qualified in t h e i r r e s p e c t i v e lines o f questioning. T h e y differ in t h e q u e s t i o n s t h e y a d d r e s s to t h e r e s e a r c h p r o g r a m m e o u t l i n e d in Positive Accounting. In n o w a y d o w e w i s h to claim that t h e s e t w o r e v i e w s are e x h a u s t i v e o f t h e w a y s in w h i c h Positive Accounting c o u l d b e a p p r o a c h e d . Rather, t h e y are illustrative o f t h e m a n y p o s s i b l e f o r m s o f e v a l u a t i o n a n d a s s e s s m e n t that c o u l d b e undertaken. P u b l i s h i n g t w o r e v i e w s side b y side in this w a y is p a r t o f an a t t e m p t to f u r t h e r e n c o u r a g e the broadening of the terrain of accounting r e s e a r c h . It suggests a p r i n c i p l e o f p r o l i f e r a t i o n a n d a p l u r a l i t y o f c r i t e r i a as w a y s to a c h i e v e this, r a t h e r t h a n a n a r r o w i n g d o w n . This s e e m s a fruitful w a y f o r w a r d for a c c o u n t i n g r e s e a r c h . It offers t h e p o s s i b i l i t y o f a careful sifting o f t h e different e l e m e n t s o f r e s e a r c h p r o g r a m m e s a n d an e v a l u a t i o n o f t h e s e f r o m a r a n g e o f p e r s p e c t i v e s . H o p e f u l l y this will c o n t r i b u t e to the development of accounting research's empirical, theoretical and methodological dimensions.
0361-3682/88 $3.00+.00 Pergamon Press plc
POSITIVE ACCOUNTING RESEARCH: AN INTRODUCTION TO T W O REVIEWS
The publication of certain books marks the formal statement and elaboration of a research p r o g r a m m e . W h e n this is t h e c a s e t h e r e is something incongruous about a journal r e s p o n d i n g w i t h a single r e v i e w . O n p r a g m a t i c g r o u n d s s u c h an o p t i o n c a n b e d e f e n d e d . O n i n t e l l e c t u a l g r o u n d s this is less easy. R e s e a r c h p r o g r a m m e s a r e o p e n to a w i d e v a r i e t y o f f o r m s o f e v a l u a t i o n a n d assessment, a n d it is difficult to envisage a b o o k r e v i e w w h i c h w o u l d c o v e r all t h e i r p o s s i b l e forms. This is n o t just a m a t t e r o f c o n s t r a i n t s o n r e v i e w length, b u t arises f r o m t h e s p e c i a l i s m s o f different r e v i e w e r s , t h e different f o r m s o f e v a l u a t i o n t h e y a p p l y a n d t h e different levels at w h i c h t h e y a p p r o a c h a p a r t i c u l a r text. Positive Accounting is a c o m p l e x b o o k w h i c h o p e r a t e s at a n u m b e r o f different levels. It is n o v e l in d e p l o y i n g a p a r t i c u l a r t h e o r e t i c a l m o d e l w i t h i n a c c o u n t i n g . It seeks to illustrate t h e e m p i r i c a l viability o f this m o d e l . It offers substantive propositions about the interested n a t u r e o f a c c o u n t i n g k n o w l e d g e . A n d it advocates a particular set of general m e t h o d o l o g i c a l rules for t h e s t u d y o f a c c o u n t i n g p h e n o m e n a . It is this d i v e r s i t y o f levels w h i c h m a k e s a single r e v i e w a p p e a r p a r t i c u l a r l y
621
i n a p p r o p r i a t e . A n d it is this d i v e r s i t y w h i c h t h e t w o r e v i e w s p u b l i s h e d h e r e address. B o t h a u t h o r s a r e u n i q u e l y qualified in t h e i r r e s p e c t i v e lines o f questioning. T h e y differ in t h e q u e s t i o n s t h e y a d d r e s s to t h e r e s e a r c h p r o g r a m m e o u t l i n e d in Positive Accounting. In n o w a y d o w e w i s h to claim that t h e s e t w o r e v i e w s are e x h a u s t i v e o f t h e w a y s in w h i c h Positive Accounting c o u l d b e a p p r o a c h e d . Rather, t h e y are illustrative o f t h e m a n y p o s s i b l e f o r m s o f e v a l u a t i o n a n d a s s e s s m e n t that c o u l d b e undertaken. P u b l i s h i n g t w o r e v i e w s side b y side in this w a y is p a r t o f an a t t e m p t to f u r t h e r e n c o u r a g e the broadening of the terrain of accounting r e s e a r c h . It suggests a p r i n c i p l e o f p r o l i f e r a t i o n a n d a p l u r a l i t y o f c r i t e r i a as w a y s to a c h i e v e this, r a t h e r t h a n a n a r r o w i n g d o w n . This s e e m s a fruitful w a y f o r w a r d for a c c o u n t i n g r e s e a r c h . It offers t h e p o s s i b i l i t y o f a careful sifting o f t h e different e l e m e n t s o f r e s e a r c h p r o g r a m m e s a n d an e v a l u a t i o n o f t h e s e f r o m a r a n g e o f p e r s p e c t i v e s . H o p e f u l l y this will c o n t r i b u t e to the development of accounting research's empirical, theoretical and methodological dimensions.