Wolk 9e PPT 01 Paradigms theory accounting.pptx

Wolk 9e PPT 01 Paradigms.pptx

1. Revolutions and Paradigms Why It Is So Difficult to Change Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

2. What Is a Paradigm? A pattern The accepted way that something is done Examples Mom’s way of cooking a pie or cleaning the kitchen The way you call your children to tell them lunch is ready Others… Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

3. Thomas S. Kuhn (1970) Men whose research is based on shared paradigms are committed to the same rules and standards for scientific practice. They see what they expect to see . Circular logic : Scientific community is a club viewing the world through a common lens . Outliers are trimmed. Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

4. Thomas S. Kuhn (1970) Bruner & Postman (1949) experimental runs Colors of suits changed on some cards Participants mentally revised data to fit their paradigms Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

5. Joel A. Barker (1980s) 1960s 1970s Who invented this new digital watch? Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

6. Newspaper headline (paraphrased) There will no longer be a need for a neighbor to walk outside his house. This will result in isolation of the individual spirit. Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

7. 1930’s . . . “It will be impossible to place a telephone in every home in the USA.” Why? Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

8. Paradigms Identify some of the accepted paradigms in accounting. What are those things that are impossible to achieve using today’s accounting paradigms? Where will the impetus to make these new changes, these new theories, likely be found? Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

9. In-Class Discussion Reilly, David. (2007, May 12). Profits as we know it could be lost with new accounting standards. The Wall Street Journal, A1. Discuss this project and the liklihood of its acceptance by the traditional accounting community. Wolk: Accounting Theory © 2017 SAGE Publications, Inc.

10. The Structure of Scientific Revolutions by Thomas Kuhn Paradigms: The Business of Discovering the Future by Joel Barker Wolk: Accounting Theory © 2017 SAGE Publications, Inc.