The a priori wars: The modernisation of accounting thought

Abstract

The decade of the 1960s has been described by Nelson as ‘the golden age of a priori’ accounting theorizing. During this time there was a substantial increase in the number of papers addressing methodological issues. Accounting researchers, it seemed, were now more conscious than ever of the intellectual basis for their discipline. The accounting research literature since that date clearly indicates a much greater awareness of the need for methodological definition and, sometimes, methodological rigour. In this respect, the period can be regarded as an intellectual awakening in accounting. This, of course, does not mean there were not scholars prior to this who had developed works with rigour or made calls for greater theoretical strengths for the discipline.

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