Publication Date
Spring 1990
Abstract
Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. We cannot make generalizations about the extent or role of empirics in the development of accounting thought. This lack of knowledge may be imposing unnecessary bounds on our understanding of how accounting literature has developed. This study has the very modest primary goal of determining if an empirical literature existed prior to 1950 that was extensive enough and substantive enough to have influenced the development of accounting thought. A secondary goal is to make some general comparisons with contemporary academic empiricism.
Recommended Citation
Buckmaster, Dale A. and Theang, Kok-Foo
(1990)
"Exploratory story of early empiricism in U.S. accounting literature,"
Accounting Historians Notebook: Vol. 13
:
No.
1
, Article 26.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol13/iss1/26