Article1987

The Methodology of Early Accounting Theorists

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

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 economics.

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References

1985Positive Accounting Theory 1982The normative origins of positive theories: Ideology and accounting thought 1983Beyond Positivism: Economic Methodology in the Twentieth Century 1981The Methodology of Economics.1940An introduction to corporate accounting standards 1978The Structure of Scientific Theories.1985Paper Prophets: A Social Critique of Accounting 1974A history of accounting thought

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1995IRVING FISHER AND THE MECHANISTIC CHARACTER OF TWENTIETH CENTURY ACCOUNTING THOUGHT 2022Accounting Theory: A Neglected Topic in Academic Accounting Research 1989THE IRONY OF “THE GOLDEN AGE” OF ACCOUNTING METHODOLOGY

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