عنوان مقاله [English]
In this paper, a general overview of philosophy of finance was searched and discussed as one of the topics in the philosophy of science and its importance was analyzed. In this regard, some of the issues raised in finance were examined from three aspects of ontology, epistemology and methodology, according to which, first of all, both finance and its categories, despite the claim of realism, face two issues of objectivity and generalization. Second, financial theories are largely positivist and generally functionalist approaches, both of which have cognitive limitations for this branch of science. Also, although there is evidence of paradigm shift and a Cohen’s scientific revolution in finance with the advent of behavioral finance, it may be a bit hasty to confirm this because of its short lifespan, but the development of financial theories is consistent with Lakatosh's research programs. Finally, the role of ethics in finance was discussed and the need to pay more attention to the goals in finance was pointed out.