chapter  8
Aspects of Mario Bunge’s ontology: a comparison (with the views of John Searle and others)
Pages 15

This chapter intends to broaden the view of accountants and other applied economists on reality issues beyond John Searle’s perspective. The latter seems to dominate the ontological view of many academic accountants – at least in their concern with problems of standard setting (see Lee 2006a, 2006b, 2009).1 Although there exist a variety of alternative views on reality by philosophers and scientists, I here concentrate on the comprehensive ontology of Mario Bunge (mainly on Bunge 1977, 1979) as well as on several of his works on the philosophy of social science (Bunge 1996, 1998, 1999). Hence, the ultimate purpose of this chapter is a critical comparison of Searle’s (1995) social ontology with relevant aspects of Bunge’s philosophy – though the different terminological schemes used by those authors, and their different methodological orientations may, occasionally, complicate such comparison.