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Purpose

The purpose of this paper is to provide a response to a comment written by Richard Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing & Accountability Journal, Volume 23 Number 6.

Design/methodology/approach

The paper addresses three issues central to the analysis of the comment on their past paper.

Findings

In addressing each of the issues in turn the authors clarify their analysis.

Originality/value

The paper provides an argument for the development of a paradigm for accounting practice derived from the use of pragmatic constructivism.

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