Purpose

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

Design/methodology/approach

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Findings

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

Research limitations/implications

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

Practical implications

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

Originality/value

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

中文翻译：

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可识别无形资产的实用主义新古典会计研究议程

目的

本文以实用主义新古典主义纲领的形式提供了一种复兴古典会计研究的方法，并具有良好的认识论基础。

设计/方法论/途径

本文借鉴了源自约翰·杜威探究理论的实用主义财务会计和会计研究观点。

发现

尽管实用主义的基础并不需要特定的方法论处方，但它可以为研究设计提供富有成效的见解。本文讨论了以实用主义为基础的研究计划的结构和内容，并提出了实际研究议程的建议。尽管议程是围绕可识别无形资产的主题制定的，但本文的大部分内容具有更广泛的相关性。

研究局限性/影响

该方法证明了采用经典方法并旨在改进会计方法和标准的学术研究的复兴。

实际影响

该方法将促进学术会计与标准制定者等从业者之间更密切的接触，为缩小研究与实践之间广泛承认的差距做出一些贡献。

原创性/价值

这篇论文提供了一个新古典主义的研究计划，它比古典时期的理论化更广泛地涉及实用主义哲学。