Having emphasized on Thomas kuhn's view points in the book
called "The Structure of Sientific Revolutions" mohammad arab mazar yazdi in his article called" Scientific Paradigms in
Accounting" writes about paradigms in accounting, their roles in
developing scientific discipline, And finally their historical
backround in the literature.
The author, refers to the multi-paradigms in accounting and
defines some of the important ones in his article.
At the end, he concludes that, the existence of numerous
paradigms in accounting, not only is not a block to the
development of knowledge, but also creates a balance between
competing paradigms.
This finally, leads to a scientific discipline
under the leadership of a dominant paradigm. Although it may
take years to achieve.
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