Access

You are not currently logged in.

Access your personal account or get JSTOR access through your library or other institution:

login

Log in to your personal account or through your institution.

If You Use a Screen Reader

This content is available through Read Online (Free) program, which relies on page scans. Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.

AN EXPLORATORY STUDY OF EARLY EMPIRICISM IN U.S. ACCOUNTING LITERATURE

Dale Buckmaster and Kok-Foo Theang
The Accounting Historians Journal
Vol. 18, No. 2 (December 1991), pp. 55-83
Stable URL: http://www.jstor.org/stable/40698055
Page Count: 29
  • Read Online (Free)
  • Subscribe ($19.50)
  • Cite this Item
Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
AN EXPLORATORY STUDY OF EARLY EMPIRICISM IN U.S. ACCOUNTING LITERATURE
Preview not available

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. The objectives of this study are threefold: (1) to determine if an empirical accounting literature existed prior to 1950; (2) to determine if pre-1950 empiricism was extensive enough and substantive enough to have influenced the development of accounting thought; and (3) to compare pre-1950 empirical work with contemporary academic research. It is concluded that empirics were common prior to 1950 from examining a sample (approximately forty percent) of volumes (clusters) of The Accounting Review, The Journal of Accountancy, Michigan Business Review, The American Accountant and the N.A.C.A. Bulletin. One hundred eighteen articles and eleven books and monographs are classified as "empirical" in this study. A sample was drawn from the books and monographs and classified using several recently developed taxonomies of accounting literature. This sample included works in several accounting specializations and also included works by both academic and non-academic authors from all of the journals. The empirics found in most of the studies were essential to the studies and not peripheral. However, inferential statistics were rarely used and the designs of the studies were very primitive. The sample yielded no evidence of a transition to a contemporary hypothetico-deductive paradigm. While not common, there were attempts at "positivism." However, the authors of most financial accounting studies were concerned with normative theory. Empiricism was extensive enough and substantive enough to have had considerable influence on normative theorists and the development of the accounting literature of the period.

Page Thumbnails

  • Thumbnail: Page 
[55]
    [55]
  • Thumbnail: Page 
56
    56
  • Thumbnail: Page 
57
    57
  • Thumbnail: Page 
58
    58
  • Thumbnail: Page 
59
    59
  • Thumbnail: Page 
60
    60
  • Thumbnail: Page 
61
    61
  • Thumbnail: Page 
62
    62
  • Thumbnail: Page 
63
    63
  • Thumbnail: Page 
64
    64
  • Thumbnail: Page 
65
    65
  • Thumbnail: Page 
66
    66
  • Thumbnail: Page 
67
    67
  • Thumbnail: Page 
68
    68
  • Thumbnail: Page 
69
    69
  • Thumbnail: Page 
70
    70
  • Thumbnail: Page 
71
    71
  • Thumbnail: Page 
72
    72
  • Thumbnail: Page 
73
    73
  • Thumbnail: Page 
74
    74
  • Thumbnail: Page 
75
    75
  • Thumbnail: Page 
76
    76
  • Thumbnail: Page 
77
    77
  • Thumbnail: Page 
78
    78
  • Thumbnail: Page 
79
    79
  • Thumbnail: Page 
80
    80
  • Thumbnail: Page 
81
    81
  • Thumbnail: Page 
82
    82
  • Thumbnail: Page 
83
    83