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

Beattie, V. and Davie, E. (2006) Theoretical studies of the historical development of the accounting discipline: a review and evidence. Accounting, Business and Financial History, 16(1), pp. 1-25. (doi:10.1080/09585200500505490)

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Publisher's URL: http://dx.doi.org/10.1080/09585200500505490

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.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Beattie, Prof Vivien
Authors: Beattie, V., and Davie, E.
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Business and Financial History
Publisher:Routledge
ISSN:0958-5206
Copyright Holders:Copyright © 2006 Taylor & Francis Group
Publisher Policy:Reproduced in accordance with the copyright policy of the publisher

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