American Accounting Association 2006 Midwest Region Meeting March 30 – April 1 Chicago, Illinois

Friday, March 31, 9:40 a.m. - 10:20 a.m.
Forum Papers

Title: Corporate Divisions: Two research articles with different paradigmatic approaches

Charles E. Stahl Madonna University	Greg Dunning University of Windsor
Kevin West Madonna University

ABSTRACT: The purpose of this paper is to review and comment on two research articles written on the topic of Corporate Divisions. The central thrust of this review will be to analyze the paradigmatic underpinnings of the articles. The two articles approach the topic from different paradigms, one being from the Functionalist/objective paradigm while the second paper has an underpinning more closely approaching the Interpretive/subjective paradigm.

"A richer scholarship than mine is requisite to do the work aright. But until that scholarship is found and enlists itself in the task, there may be a passing interest in an attempt to uncover the nature of the process by one who is himself an active agent, day to day, in keeping the process alive. That must be my apology for these introspective searchings of the spirit." (Cardozo, 1921, p. 13)

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