Ontology and reflection: the internalist and externalist debate
Date
2023
Authors
Lehman, G.
Editors
Lehman, G.
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
Book chapter
Citation
Source details - Title: Accountability and Transparency in the Modern Anthropocene, 2023 / Lehman, G. (ed./s), Ch.2, pp.11-18
Statement of Responsibility
Conference Name
Abstract
This chapter examines some connections between the social accounting and accountability project. I begin by observing a bifurcation point between theories that dominate modern accounting and social accounting debates. Ontology is the philosophical analysis of what there is. More precisely, ontology is the study of those types of entities that we are committed to assuming as existent. The ontological debates concerning the role of accountability in society are examined between two opposing schools of thought that can be labelled, very broadly, ‘internalist-instrumentalist’ and ‘realist’ (analytical-interpretivist), which have had momentous repercussions in understanding what a good society is.
School/Discipline
Dissertation Note
Provenance
Description
Access Status
Rights
Copyright 2023 The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore