Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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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 -