The Wrong Paradigm
DOI link for The Wrong Paradigm
The Wrong Paradigm book
In this book I challenge the current paradigm1 of accounting-more precisely the paradigm that underlies the fi nancial reporting of fi rms.2 I reject the current paradigm and propose a radical alternative. In this fi rst chapter, I analyse the current paradigm and set out my reasons for rejecting it. The rest of the book is devoted to explaining and justifying my proposed alternative.