Alex Arthur
University of Aberdeen
4 Papers
12 Citations
Alex Arthur is an academic researcher from University of Aberdeen. The author has contributed to research in topics: Bookkeeping & Philosophical theory. The author has an hindex of 2, co-authored 4 publications.
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Papers
Critical Accounting Theory And Practical Philosophy: Applying the Tools
TL;DR: In this article, the authors argue that critical accounting theorists sometimes miss the value of philosophical developments relevant to their area because they try to apply conclusions without recognizing that the arguments which support and surround these theories sometimes have significant consequences for their scope and force.
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Exploring an accounting paradigm: the cash account
TL;DR: This paper explored the possibility that practitioners' standards of accounting rationality are partly determined by a lcash accountr paradigm, of which the method for preparing accounts from incomplete records is a major exemplar (an important part of the Kuhnian concept).
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Principles and rules: the open question argument and normative imperatives
TL;DR: In this article, an explanatory taxonomy based on the "Open Question Argument" drawn from analytic philosophy and some distinctions made by algorithmic theorists is proposed. But the taxonomy does not consider the relationship between rules and principles.
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