University of Wollongong Research Online Faculty of Commerce - Papers (Archive) Faculty of Business and Law 1-1-2009 New oracles from Delphi - a 'crucial experiment' for positivism in archival history Aida Sy Manhattan College,
[email protected] Tony Tinker Baruch College at the City University of New York,
[email protected] George M. Mickhail University of Wollongong,
[email protected] Fahrettin Okcabol Mercy College Follow this and additional works at: https://ro.uow.edu.au/commpapers Part of the Business Commons, and the Social and Behavioral Sciences Commons Recommended Citation Sy, Aida; Tinker, Tony; Mickhail, George M.; and Okcabol, Fahrettin: New oracles from Delphi - a 'crucial experiment' for positivism in archival history 2009, 1-30. https://ro.uow.edu.au/commpapers/2397 Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library:
[email protected] New oracles from Delphi - a 'crucial experiment' for positivism in archival history Abstract Empiricism has reigned supreme as an episteme for mainstream accounting research for some 25 years. In accounting, the Empiricist doctrine has assumed various guises. Positive Accounting is one of Empiricism's generic forms. It exists both in its own right, and in various incarnations such as Market Studies, Agency Theory and Historical Archivalism (in accounting history). In the U.S, these manifestations of Empiricism emerged in the mainstream literature in response to attacks on the then Big 8 accounting firms and their corporate clients. In the 1970's, Abraham Briloff's assaults in Barrons were costing the firms and their clients millions of dollars in law suits.