The Methodology of Early Accounting Theorists
Tóm tắt
If, as Watts and Zimmerman (1986) suggest, a unique methodological foundation is the hallmark of a mature discipline, accounting fails to qualify. In this article, methodological arguments of accounting theorists in the first part of this century are examined. ‘Pattern Modeling’ is suggested as a basis for methodological appraisal. The conclusion reached is that the major theoretical works in accounting were methodologically unsophisticated‐particularly in comparison with other disciplines such as economics.
Từ khóa
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