Abstract
Thomas Kuhn (1962), the historian of science, distinguishes between paradigm and normal science. A paradigm provides a common framework within which a scientific community conducts research. Lacking generally accepted criteria for settling competing claims, there are few paradigms in the social sciences in the true Kuhnian sense. However, sometimes a novel idea emerges to change the course of intellectual history of a discipline. In the case of government accounting research, that idea was to conceive of the enterprise in global terms. Thus the field’s history may well be demarcated as “BL” and “AL” — before Lüder and after Lüder. As no one is a prophet in his own land, it falls on the author as a foreigner to inform the German academic community in management about the international influence of Dr. Klaus G. Lüder, a long-term Professor of Business Administration at the Speyer Post-graduate School of Administrative Sciences in Germany.
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Chan, J.L. (2000). Professor Lüder’s CIGAR Contributions and Critique: Building a Discipline. In: Budäus, D., Küpper, W., Streitferdt, L. (eds) Neues öffentliches Rechnungswesen. Gabler Verlag, Wiesbaden. https://doi.org/10.1007/978-3-663-05866-3_1
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DOI: https://doi.org/10.1007/978-3-663-05866-3_1
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