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

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Theoretical studies of the historical development of the accounting discipline : a review and evidence. / Beattie, Vivien; Davie, Elizabeth.

In: Accounting, Business and Financial History, Vol. 16, No. 1, 2006, p. 1-25.

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Beattie, Vivien ; Davie, Elizabeth. / Theoretical studies of the historical development of the accounting discipline : a review and evidence. In: Accounting, Business and Financial History. 2006 ; Vol. 16, No. 1. pp. 1-25.

Bibtex

@article{050a6d45a8c84822ba745284d4f9a508,
title = "Theoretical studies of the historical development of the accounting discipline: a review and evidence",
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.",
keywords = "accounting theory, author co-citation analysis, history of accounting thought, scholarly knowledge development , theory closure , theory groups",
author = "Vivien Beattie and Elizabeth Davie",
note = "Journal renamed Accounting History Review from 2011 ",
year = "2006",
doi = "10.1080/09585200500505490",
language = "English",
volume = "16",
pages = "1--25",
journal = "Accounting, Business and Financial History",
issn = "1466-4275",
publisher = "Routledge, Taylor & Francis Group",
number = "1",

}

RIS

TY - JOUR

T1 - Theoretical studies of the historical development of the accounting discipline

T2 - a review and evidence

AU - Beattie, Vivien

AU - Davie, Elizabeth

N1 - Journal renamed Accounting History Review from 2011

PY - 2006

Y1 - 2006

N2 - 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.

AB - 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.

KW - accounting theory

KW - author co-citation analysis

KW - history of accounting thought

KW - scholarly knowledge development

KW - theory closure

KW - theory groups

U2 - 10.1080/09585200500505490

DO - 10.1080/09585200500505490

M3 - Journal article

VL - 16

SP - 1

EP - 25

JO - Accounting, Business and Financial History

JF - Accounting, Business and Financial History

SN - 1466-4275

IS - 1

ER -