REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH

Philosophical Foundations of KM Research

This mini-track builds on last year’s Foundations mini-track that attracted a large and enthusiastic audience. The minitrack looks at the theoretical foundations of knowledge management, organizational memory and organizational learning. Of particular concern is how to use information systems to convert tacit knowledge to explicit knowledge to create an organizational memory, and how to effecti...

Philosophical foundations and research relevance: issues for information research

Analytics in empirical/archival financial accounting research

In this article, we describe proven and exciting new analytics for testing hypotheses using empirical/ archival financial accounting data. Our study seeks to (1) inform business professionals about state-of-the-art methods and evidence from accounting research and (2) trigger academics to pursue new creative cross-disciplinary research in business, economics, law, and related social science fie...

Philosophical Foundations of Probabilities

This document presents some views on the semantic of the probability notion. It's mainly a summary of di erent readings, in particular of a Stanford Encyclopaedia of Philosophy article. Probabilities are daily used in real world application, often without a clear understanding of their mathematical foundation and of the meaning we attach to them. This lack of understanding often leads to bad in...

Philosophical Foundations of AI

Artificial Intelligence was born in 1956 as the off-spring of the newly-created cognitivist paradigm of cognition. As such, it inherited a strong philosophical legacy of functionalism, dualism, and positivism. This legacy found its strongest statement some 20 years later in the physical symbol systems hypothesis, a conjecture that deeply influenced the evolution of AI in subsequent years. Recen...