in this paper, we show scientific theories (Latour, 1987), and in particular accounting
theories, are actually accepted by a larger persuasion than just the empirical evidence. The early
empirical evidence on agency theory was often not even statistically significant. As Jensen now
demonstrates, consistent with Latour (1987), this persuasion begins with a new language and a new
world view, and continues with a strategy of properly framing expectations for the data outcomes and the
empirical evidence.