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| Author: | Gaffikin, M. J. R. |
| Title: | The methodology of early accounting theorists. |
| Journal: | Abacus
1987 : MAR, VOL. 23:1, p. 17-30 |
| Index terms: | ACCOUNTING THEORY SCIENTIFIC METHODS THEORIES |
| Language: | eng |
| Abstract: | If a unique foundation of methodical foundation is the mark of a mature discipline, accounting does not fit in. In this article, methodolical debate between accounting theorists in the first half of the current century is under scrutiny. The author concludes that theoretical works of accounting theorists were unsophisticated - if compared with other disciplines, e.g. political economy. |
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