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.
Badua, Frank A.; Previts, Gary John; and Vasarhelyi, Miklos A.
"Tracing the development of accounting thought by analyzing content, communication, and quality of accounting research over time,"
Accounting Historians Journal: Vol. 38
, Article 4.
Available at: https://egrove.olemiss.edu/aah_journal/vol38/iss1/4