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,...

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Veröffentlicht in:The Accounting historians journal 2011-06, Vol.38 (1), p.31-56
Hauptverfasser: Badua, Frank A., Previts, Gary John, Vasarhelyi, Miklos A.
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container_title The Accounting historians journal
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creator Badua, Frank A.
Previts, Gary John
Vasarhelyi, Miklos A.
description 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.
doi_str_mv 10.2308/0148-4184.38.1.31
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subjects 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
title TRACING THE DEVELOPMENT OF ACCOUNTING THOUGHT BY ANALYZING CONTENT, COMMUNICATION, AND QUALITY IN ACCOUNTING RESEARCH OVER TIME
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