Czy rachunkowość społecznej odpowiedzialności zasługuje na miano paradygmatu?
Can social responsible accounting be called a paradigm?
Author(s): Dawid GarsteckiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: social responsible accounting; philosophy of science; paradigms
Summary/Abstract: The main purpose of the paper is to answer the question – can social responsible accounting be labeled as a paradigm? Two extreme philosophy of science concepts were used – T.S. Kuhn’s and K.R. Popper’s. The result – social responsible accounting can be recognized as a new accounting paradigm, but not grounded enough. An attempt to falsify the social responsible accounting paradigm can lead to new scientific research areas.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 388
- Page Range: 49-56
- Page Count: 8