Theoretical studies of the historical development of the accounting discipline: A review and evidence |
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Authors: | Vivien Beattie Elizabeth Davie |
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Affiliation: | a Department of Accounting and Finance, University of Glasgow, Scotlandb Department of Accounting, Finance and Law, University of Stirling, Scotland |
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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. |
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Keywords: | accounting theory author co-citation analysis history of accounting thought scholarly knowledge development theory closure theory groups |
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