Theoretical studies of the historical development of the accounting discipline:a review and evidence

Beattie, Vivien and Davie, Elizabeth (2006) Theoretical studies of the historical development of the accounting discipline:a review and evidence. Accounting, Business and Financial History, 16 (1). pp. 1-25. ISSN 1466-4275

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Abstract

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development.

Item Type:
Journal Article
Journal or Publication Title:
Accounting, Business and Financial History
Additional Information:
Journal renamed Accounting History Review from 2011
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/1400/1402
Subjects:
ID Code:
66327
Deposited By:
Deposited On:
17 Sep 2013 08:04
Refereed?:
Yes
Published?:
Published
Last Modified:
01 Jan 2020 08:36