Principles and rules: the open question argument and normative imperatives Online publication date: Thu, 03-Sep-2009
by Alex Arthur
International Journal of Critical Accounting (IJCA), Vol. 1, No. 4, 2009
Abstract: The 'rules vs. principles' debate reappearing in the accounting literature has parallels in many disciplines and thematic links to many more. The purpose of this paper is to consider some of these links and to suggest an explanatory taxonomy based on the 'open question argument' drawn from analytic philosophy and some distinctions made by algorithmic theorists. This framework helps to explain some empirical findings and, perhaps, lends credibility to professional preconceptions (Institute of Chartered Accountants of Scotland, 2006).
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com