The Methodology of Early Accounting Theorists
作者:
M. J. R. GAFFIKIN,
期刊:
Abacus
(WILEY Available online 1987)
卷期:
Volume 23,
issue 1
页码: 17-30
ISSN:0001-3072
年代: 1987
DOI:10.1111/j.1467-6281.1987.tb00136.x
出版商: Blackwell Publishing Ltd
关键词: Accounting theory;Scientific method;Theory
数据来源: WILEY
摘要:
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 econ
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