Metaphor has been used in other scientific disciplines to assist in discovering new concepts andorganizing the view of research phenomena. This paper attempts to provide rationale for the useof a navigational metaphor, and other metaphors, to evaluate existing accounting theory and tofurther accounting discourse. The positive accounting theory paradigm paradigm is evaluatedusing a defamiliariation technique based on the navigational metaphor. The author suggests thatthe field of accounting, as well as accounting research, might benefit by emulating theapproaches used by navigational science in solving their crisis with respect to the computation oflongitude, particularly in the use of external referents.
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