Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline
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References listed on IDEAS
- Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
- Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
- Sterling, Rr, 1967. "Statement Of Basic Accounting Theory - Review Article," Journal of Accounting Research, Wiley Blackwell, vol. 5(1), pages 95-112.
- Lawrence A. Boland & Irene M. Gordon, 1992. "Criticizing positive accounting theory," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 142-170, September.
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Cited by:
- Serhiy Legenchuk & Alina Raboshuk, 2016. "Major Tendencies in Accounting: Ways of Development in the XXI Century," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 32-37, March.
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More about this item
Keywords
accounting theory; accounting history in English-speaking countries; normative accounting theory and positive accounting theory; conditional and normative accounting theory;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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