Shifting the ontological foundations of accounting’s conceptual scheme

The purpose of this paper is to establish the nature of the need for a new accounting conceptual scheme and provide the framework for taking a managed approach to this change. This paper firstly reviews the nature of the need for a radical shift in the foundations and framework of accounting’s conceptual scheme. It touches upon how the existing uses of ontological analysis within accounting information systems research do not address this need. It then outlines how a more philosophical approach to ontological analysis provides a process for starting the shift in the foundation. And illustrates how the process will work with some examples.


ECAIS 2003, Sixth European Conference on Accounting Information Systems, 1 April 2003, Seville, Spain


Chris Partridge (BORO Solutions, Brunel University, LOA)