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Journal cover: Accounting, Auditing & Accountability Journal

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Commentaries: Are accounting researchers under the tyranny of single theory perspectives?


Document Information:
Title:Commentaries: Are accounting researchers under the tyranny of single theory perspectives?
Author(s):Joni Young, (University of New Mexico, Albuquerque, USA), Alistair Preston, (University of New Mexico, Albuquerque, USA)
Citation:Joni Young, Alistair Preston, (1996) "Commentaries: Are accounting researchers under the tyranny of single theory perspectives?", Accounting, Auditing & Accountability Journal, Vol. 9 Iss: 4, pp.107 - 111
Keywords:Accounting research, Accounting theory, Case studies, Methodology
Article type:Literature review
DOI:10.1108/EUM0000000004305 (Permanent URL)
Publisher:MCB UP Ltd
Abstract:Raises several points of contention with Humphrey and Scapens’ paper. Questions their chronology of the accounting research scene in the 1980s, points out the possible dangers of pursuing the eclecticism advocated by the authors, and finds a proper definition of accounting theory to be lacking. However, commends the authors for raising interesting questions which will benefit from further debate and lead to a greater understanding of accounting research and practice.



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