Scientific revolutions, progress and accounting research

Thomas Kuhn’s concept of a normal science paradigm has been utilised and
criticised across a range of social science fi elds. However, Kuhn’s aim was to
argue that science progresses not in an incremental manner but through a series
of paradigms that need a revolution in thought to shift from one to the next.
This paper addresses Kuhn’s work focusing on the totality of his model, but
recognising the ambiguities concerning paradigm shifts that have led to charges
of relativism. To address this weakness an argument is advanced for a political
economy analysis of the publication process and the development of critical
accounting research centred on human emancipation. The paper concludes with
some suggested research agendas particularly relevant to the Irish context.