{"id":"https://openalex.org/W2556041444","doi":"https://doi.org/10.2308/tar-4487431","title":"The Methodology of Positive Accounting.","display_name":"The Methodology of Positive Accounting.","publication_year":1983,"publication_date":"1983-01-01","ids":{"openalex":"https://openalex.org/W2556041444","doi":"https://doi.org/10.2308/tar-4487431","mag":"2556041444"},"language":"en","primary_location":{"id":"doi:10.2308/tar-4487431","doi":"https://doi.org/10.2308/tar-4487431","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-4487431","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032525809","display_name":"Charles Christenson","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Charles Christenson","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5032525809"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":20.0046,"has_fulltext":false,"cited_by_count":186,"citation_normalized_percentile":{"value":0.98954704,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"58","issue":"1","first_page":"1","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.004600000102072954,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/positive-accounting-theory","display_name":"positive accounting theory","score":0.9580000042915344},{"id":"https://openalex.org/keywords/normative-accounting-theory","display_name":"normative accounting theory","score":0.7820000052452087},{"id":"https://openalex.org/keywords/positivism","display_name":"positivism","score":0.7279999852180481},{"id":"https://openalex.org/keywords/demarcation-problem","display_name":"demarcation problem","score":0.6660000085830688},{"id":"https://openalex.org/keywords/karl-popper","display_name":"Karl Popper","score":0.7129999995231628},{"id":"https://openalex.org/keywords/predictive-reasoning","display_name":"predictive reasoning","score":0.46799999475479126},{"id":"https://openalex.org/keywords/explanatory-reasoning","display_name":"explanatory reasoning","score":0.6499999761581421}],"concepts":[{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.7770065069198608},{"id":"https://openalex.org/C128706718","wikidata":"https://www.wikidata.org/wiki/Q131015","display_name":"Positivism","level":2,"score":0.6996575593948364},{"id":"https://openalex.org/C7991579","wikidata":"https://www.wikidata.org/wiki/Q17955","display_name":"Criticism","level":2,"score":0.6988205909729004},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.6109731197357178},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.5138006806373596},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4251854121685028},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4138382375240326},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.391055703163147},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2853153944015503},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.23377865552902222},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.1780574917793274},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15372759103775024}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/tar-4487431","doi":"https://doi.org/10.2308/tar-4487431","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-4487431","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"},{"id":"mag:2556041444","doi":null,"is_oa":false,"landing_page_url":"http://educipta.com/wp-content/uploads/2014/09/The-Methodology-of-Positive-Accounting.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Quality education","score":0.4000000059604645,"id":"https://metadata.un.org/sdg/4"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W174209576","https://openalex.org/W872140214","https://openalex.org/W1489322205","https://openalex.org/W1492160417","https://openalex.org/W1555584616","https://openalex.org/W1591422284","https://openalex.org/W1601950618","https://openalex.org/W1771825882","https://openalex.org/W1985210477","https://openalex.org/W1986278892","https://openalex.org/W1994948361","https://openalex.org/W2003099581","https://openalex.org/W2021157458","https://openalex.org/W2063400512","https://openalex.org/W2073110336","https://openalex.org/W2091840774","https://openalex.org/W2753533763","https://openalex.org/W2797328743","https://openalex.org/W3003649061","https://openalex.org/W3164207756"],"related_works":["https://openalex.org/W4387030301","https://openalex.org/W7097671868","https://openalex.org/W4200173509","https://openalex.org/W2061871696","https://openalex.org/W2101195265","https://openalex.org/W2171313601","https://openalex.org/W1601927298","https://openalex.org/W2164004635","https://openalex.org/W2083988416","https://openalex.org/W2085213245"],"abstract_inverted_index":{"Abstract":[0],"ABSTRACT:":[1],"Jensen,":[2],"Watts":[3],"and":[4,162],"Zimmerman":[5],"(referred":[6],"to":[7,37,81,134,191],"hereafter,":[8],"following":[9],"Jensen":[10],"[1976],":[11],"as":[12,137],"\"the":[13],"Rochester":[14,46,66,175],"School":[15,47,176],"of":[16,34,44,51,69,78,87,96,147,180],"Accounting\")":[17],"have":[18],"charged":[19],"that":[20,54,64,93,108,144,169,187],"most":[21],"accounting":[22,40,71],"theories":[23,36,146,183,189],"are":[24,28,55,125,154,184],"\"unscientific\"":[25],"because":[26,77],"they":[27,130],"\"normative.\"":[29],"They":[30],"advocate":[31],"the":[32,45,65,75,94,102,115,148,170,174,178],"development":[33],"\"positive\"":[35,97],"explain":[38],"actual":[39],"practice.":[41],"The":[42],"program":[43],"raises":[48],"a":[49,79],"number":[50],"methodological":[52],"issues":[53],"addressed":[56],"in":[57,127,151,159],"this":[58,152],"article.":[59],"First,":[60],"it":[61,90,122,141,166],"is":[62,73,91,99,111,123,133,142,157,167],"argued":[63,92,168],"School's":[67],"criticism":[68],"traditional":[70],"theory":[72,98],"off":[74],"mark":[76],"failure":[80],"distinguish":[82],"between":[83],"two":[84],"different":[85],"levels":[86],"phenomena.":[88],"Second,":[89],"concept":[95],"based":[100],"on":[101],"misconception":[103],"(derived":[104],"from":[105,199],"nineteenth-century":[106],"positivism)":[107],"empirical":[109],"science":[110,198],"concerned":[112],"solely":[113],"with":[114,117],"actual,":[116],"\"what":[118],"is.\"":[119],"Empirical":[120],"theories,":[121],"shown,":[124],"negative":[126],"their":[128,181],"import;":[129],"state":[131],"what":[132,156],"be":[135],"taken":[136],"empirically":[138],"impossible.":[139],"Third,":[140],"shown":[143],"\"negative\"":[145],"sort":[149],"described":[150],"article":[153],"exactly":[155],"needed":[158],"predictive,":[160],"explanatory,":[161],"normative":[163],"reasoning.":[164],"Finally,":[165],"standards":[171],"advocated":[172],"by":[173],"for":[177,196],"appraisal":[179],"own":[182],"so":[185],"weak":[186],"those":[188],"fail":[190],"satisfy":[192],"Popper's":[193],"[1959]":[194],"proposal":[195],"demarking":[197],"metaphysics.":[200]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":7},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":8},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":12}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-11-30T00:00:00"}
