THE IRONY OF "THE GOLDEN AGE" OF ACCOUNTING METHODOLOGY

Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of "the scientific method" in accounting methodology. The same decade was characterized by the degeneration of any semblance of consensus among philosophers of science regarding the nature of scientific inquiry. The irony of these incongruous but simultaneous developments is highlighted with the intent of weakening the current atmosphere of uncritical reverence for science and "the scientific method" in accounting research. A more contemporary (and more open) view of science . the postempiricist view . also is discussed.