With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory : to demonstrate its use in historical research.
Gamble, George O.; O'Doherty, Brian; and Hyman (1937-), Ladelle Marie
"Development of agency thought: A citation analysis of the literature,"
Accounting Historians Journal: Vol. 14
, Article 2.
Available at: https://egrove.olemiss.edu/aah_journal/vol14/iss1/2