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

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  • Vivien Beattie
  • Elizabeth Davie

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.

Suggested Citation

  • Vivien Beattie & Elizabeth Davie, 2006. "Theoretical studies of the historical development of the accounting discipline: A review and evidence," Accounting History Review, Taylor & Francis Journals, vol. 16(1), pages 1-25.
    • Handle: RePEc:taf:acbsfi:v:16:y:2006:i:1:p:1-25
    DOI: 10.1080/09585200500505490
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    1. Wade D. Cook & Tal Raviv & Alan J. Richardson, 2010. "Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals," Accounting Perspectives, John Wiley & Sons, vol. 9(3), pages 217-235, September.
    2. Martin E. Persson & Christopher J. Napier, 2018. "R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s," Abacus, Accounting Foundation, University of Sydney, vol. 54(1), pages 36-65, March.
    3. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    4. Brian Rutherford, 2010. "The social scientific turn in UK financial accounting research: A philosophical and sociological analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 149-171.
    5. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    6. Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
    7. Corinne Cortese & Claire Wright, 2018. "Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 247-276, September.

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