For (b) the forms of logic, to those who "place unreasonable demands" on their methodology (such as
Hines, 1988), Watts and Zimmerman defend the right of new ideas to evolve through "the evolutionary
nature of accounting research" (1986, p. 362; 1990, p.149). That is, they would have us believe that
objectors are unreasonable and have not 'evolved'. For (c) the evidence, Watts and Zimmerman (1990)