Concurrent analysis (CA) is a process of synthesizing conceptually equivalent data for the purpose of producing a coherent and predictive model in social science. The process of CA is detailed. In short, CA uses Thagard's concept of coherence as a method of explicating links between mental representations. The product is a wide analysis of all pertinent data. This paper provides a philosophical justification for the need and function of CA. The paper is divided into three sections. The first section reviews (...) some problems with the metasynthetic literature. The purpose of this is that CA can be initially understood as a branch of this type of synthesis. The second section links Risjord's post‐paradigmatic position to Rorty's version of pragmatism in order to show the importance of the concept of coherence to these views. The reason for linking these issues is that CA is grounded in rejection of ontological priority. Instead it prioritises a pragmatic conception of coherence. The final section details the mechanics of CA. Concurrent analysis is presented as the most coherent method of synthesizing certain types of narrative evidence if pragmatism is prioritized over ontology. Examples are given from published studies using CA to illustrate the detail of the analysis and the practical value of the product. The examples show that CA appears useful under certain circumstances. These circumstances will be specified, and strengths and weaknesses of the method will be discussed. (shrink)

This paper offers a rigorous philosophical defence for the approaches and methods of classical financial accounting research, drawn from New Pragmatism and, in particular, the ideas of Huw Price and Michael Lynch’s functional theory of truth. Such an underpinning is important because classical approaches and methods are often characterised as unscientific and lacking theoretical support. It can justify the resumption of scholarly efforts to employ classical approaches and methods to contribute to the development and refinement of accounting practice, including, and (...) especially, accounting’s conceptual framework, as part of the mainstream of the academy’s work. In addition, giving explicit attention to aspects of the functional theory of truth in the design of accounting research may improve its rigour and coherence. (shrink)

Koopman’s book revolves around the notion of transition, which he proposes is one of the central ideas of the pragmatist tradition but one which had not previously been fully articulated yet nevertheless shapes the pragmatist attitude in philosophy. Transition, according to Koopman, denotes “those temporal structures and historical shapes in virtue of which we get from here to there”. One of the consequences of transitionalism is the understanding of critique and inquiry as historical pro...