id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abr-102	Sennetti, John; Litt, Barri	Persuasion as a Prelude to Proof: Theory Acceptance in Accounting Research	2013	14	.pdf	application/pdf	7898	477	51	The strategies include scientific positioning (objective, independent) and devices include appeals to authority, expertise, and the evolution of accounting theory. An earlier North American controversy in financial reporting that arose from the American Accounting Association’s Committee on Concepts and Standards for External Financial Reports led to the statement that, until consensus paradigm acceptance occurs, the utility of accounting theories in aiding policy decisions is partial (AAA, 1977, p.51).	cache/abr-102.pdf	txt/abr-102.txt