class4 - 26:010:680 Current Topics in Accounting Research...

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Unformatted text preview: 26:010:680 Current Topics in Accounting Research Dr. Peter R. Gillett Associate Professor Department of Accounting and Information Systems Rutgers Business School–Newark and New Brunswick Current Topics in Accounting Research February 9, 2011 Dr. Peter R. Gillett 2 OVERVIEW Some Ontological Issues Literature Review: Strategic and Emerging Technologies in Accounting Research Homework 3 Accounting Ontologies & Design Science Assignments for Week 5 Current Topics in Accounting Research February 9, 2011 Dr. Peter R. Gillett 3 Some Ontological Issues Partridge (2002) points out that neither Bunge’s not Sowa’s work (on which the Wand/Weber and REA ontologies, respectively, are based) is in the philosophical mainstream There is no significant focus on key philosophical concerns such as identity, individuation and mereology The distinction between internal and external agents fails to be objective (because it takes a specific party’s point of view – related to the focus on epistemology rather than ontology) Current Topics in Accounting Research February 9, 2011 Dr. Peter R. Gillett 4 Some Ontological Issues Considered as a taxonomy, the REA Ontology has already proved extremely fruitful as a pedagogical tool However, if we want the REA Ontology to provide a theoretical underpinning for our work, it needs: * Contain more than mere taxonomy * Be consistent with a wider philosophical approach • But which? Current Topics in Accounting Research February 9, 2011 Dr. Peter R. Gillett 5 Some Ontological Issues Traditionally, ontology has considered the things to whose existence a given theory commits us * W.V.O. Quine’s notion of “ontological commitment” They are not only taxonomized, but include at the top level the “major categories of existence” * An idea introduced by Aristotle Sowa’s approach is categorical in this sense Current Topics in Accounting Research February 9, 2011 Dr. Peter R. Gillett 6 Some Ontological Issues Aristotle’s categories included: * Substance * Quantity * Quality * Relation * Place * Time * Position * State * Action * Affection Current Topics in Accounting Research February 9, 2011 Dr. Peter R. Gillett 7 Some Ontological Issues There have been many attempts to update this. For example, Grossmann (1983): * Individuals * Properties * Relations * Classes * Structures * Quantifiers * Facts * Negatives Current Topics in Accounting Research February 9, 2011 Dr. Peter R. Gillett 8 Some Ontological Issues Of particular interest in such a categorical analysis is the definition of facts In 20 th century philosophy, facts have often been identified with ‘states of affairs’ – insofar as they are distinguished, there is dispute as to whether there can be states of affairs that are not the case Armstrong (1997), for example, considers states of affairs to be the fundamental category of reality Other contemporary approaches (e.g., Bacon, 1995) suggest that the fundamental Other contemporary approaches (e....
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This note was uploaded on 03/08/2012 for the course ACCT 680 taught by Professor Peterr.gillett during the Spring '11 term at Rutgers.

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class4 - 26:010:680 Current Topics in Accounting Research...

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