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Reality and Accounting - Ontological Explorations in the Economic and Social Sciences (Paperback)
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Reality and Accounting - Ontological Explorations in the Economic and Social Sciences (Paperback)
Series: Routledge New Works in Accounting History
Expected to ship within 12 - 19 working days
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This book discusses and summarizes the revived interest in reality
issues (ontology) within accounting, economics, and the information
sciences, with a view to informing scholars from these different
disciplines about each other's endeavours in ontological research.
Even more importantly, the book aims at familiarizing scholars from
various disciplines with an evolutionary approach for examining
questions about reality in the social sciences. The book is based
on a partly pluralistic approach that assures unity in diversity.
Unity, because all existence arises from physical reality;
diversity, because emergent properties create biological and social
realities that cannot be reduced to physical phenomena. Hence, the
book recognizes not only concrete but also abstract entities. It
shows, however, that the actualization of these abstract entities
requires objectification and concrete manifestation. This
pluralistic approach is central to this book. It also is a
challenge to those who reject abstract entities as socially real,
as well as to those who defend a non-realist position. The major
task of this book is to explore proposals towards a uniform
ontological basis. This uniform and universal presentation extends
beyond traditional ontology (asking 'what is real?') to such
questions as 'on which reality level is something real?' and 'in
which (temporal and modal) way is it real?'. Such an extended
analysis) is relevant to accountants, economists, information
scientists, other social scientists as well as philosophers.
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