TRACING THE DEVELOPMENT OF ACCOUNTING THOUGHT BY ANALYZING CONTENT, COMMUNICATION, AND QUALITY IN ACCOUNTING RESEARCH OVER TIME

TRACING THE DEVELOPMENT OF ACCOUNTING THOUGHT BY ANALYZING CONTENT, COMMUNICATION, AND QUALITY IN ACCOUNTING RESEARCH OVER TIME

This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage,...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:The Accounting historians journal 2011-06, Vol.38 (1), p.31-56
Hauptverfasser: Badua, Frank A., Previts, Gary John, Vasarhelyi, Miklos A.
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Accounting theory
Business audits
Citation analysis
Content analysis
Finance
Financial accounting
Financial management
Management accounting
Mathematical logic
Reasoning
Research methodology
Research methods
Research papers
Studies
Taxonomy
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.
ISSN:0148-4184
2327-4468
DOI:10.2308/0148-4184.38.1.31