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

Research output: Contribution to journalJournal article

Published
<mark>Journal publication date</mark>2006
<mark>Journal</mark>Accounting, Business and Financial History
Issue number1
Volume16
Number of pages25
Pages (from-to)1-25
<mark>State</mark>Published
<mark>Original language</mark>English

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.

Bibliographic note

Journal renamed Accounting History Review from 2011