Mouck (1990) has argued that appraisal on Lakatosian terms, which is considered to be a much more realistic basis for appraisal of scientific enquiry would not deny ‘scientific’ status to the PAT program. According to Lakatos’ methodology of scientific research program, which is critical of Poppers’ falsification philosophy, a program would be judged as ‘degenerative’ or ‘pseudoscientific’ only if it is ‘characterized by problemshifts that are not at least theoretically progressive…’ (Lakatos, 1970). Arguing that the three hypotheses given by positive theorists do represent a progressive problem shift, Mouck (1990) asserts that to the extent that this represents a ‘novel fact’ it represents ‘theoretical progress’ in Lakatosian terms. However, the conclusion that PAT is a ‘progressive’ research program does not entail a conclusion that PAT is the only legitimate accounting research program. Nor does it entail a conclusion that PAT is superior to (or worse than) any research program. A research program that is currently judged to be progressive may ultimately prove to be degenerative. Lakatos makes it clear that a methodological dogmatism that restricts competition among rival research programs is counterproductive to the growth of scientific knowledge. And this is where the dogmatic tendencies of the Rochester School go against the Lakatosian grain. This school also exhibits a tendency towards academic imperialism, which is clearly contradictory to Lakatos’ call for methodological tolerance (Mouck, 1990).