Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research

References

• AACSB (2003) Sustaining scholarship in business schools. Report of the doctoral faculty commission, ACSB International
   Google Scholar
• Ball , R. J. and Brown , P. 1968 . An empirical evaluation of accounting income numbers . Journal of Accounting Research , 6 ( 2 ) : 159 – 178 .
   Web of Science ®Google Scholar
• Bloomfield , R. , Libby , R. and Nelson , M. 2002 . Experimental research in financial accounting . Accounting Organization and Society , 27 ( 8 ) : 775 – 811 .
   Web of Science ®Google Scholar
• Bricker , R. and Previts , G. 1990 . The sociology of accountancy: a study of academic and practice community schism . Accounting Horizons , 4 ( 1 ) : 1 – 14 .
   Google Scholar
• Burrage , M. 1993 . “ From practice to school-based professional education: patterns of conflict and accommodation in England, France, and the United States ” . In The European and American University since 1800: Historical and Sociological Essays , Edited by: Rothblatt , S. and Wittrock , B. 142 – 187 . New York : Cambridge University Press .
   Google Scholar
• Canning , R. , Dickey , R. , Herbert , L. , Kell , W. , Schiff , M. , Smith , F. , Van Voorhis , R. and Schmidt , L. 1961 . Report of the committee on the study of the Ford and Carnegie foundation reports . The Accounting Review , 36 ( 2 ) : 191 – 196 .
   Web of Science ®Google Scholar
• Colasse , B. 2005 . “ Raymond John Chambers: pour une comptabilité continuellement actuelle ” . In Les grands auteurs en comptabilité , Edited by: Colasse , B. 197 – 215 . Paris : Editions EMS .
   Google Scholar
• Colasse , B. , Saboly , M. and Turrillo , B. 2001 . “ De la scientificité des théories issues de la recherche en comptabilité financière ” . In Faire de la recherche en comptabilité financière , Edited by: Dumontier , P. and Teller , R. 3 – 18 . Paris : Vuibert-FNEGE .
   Google Scholar
• Daniel , C. A. 1999 . MBA: the First Century , Lewisburg : Bucknell University Press .
   Google Scholar
• Degos , J. G. and Previts , G. J. 2005 . “ A.C. Littleton et W.A. Paton: la normalisation comptable entre induction et déduction ” . In Les grands auteurs en comptabilité , Edited by: Colasse , B. 197 – 215 . Paris : Editions EMS .
   Google Scholar
• Dubois , M. 1999 . Introduction à la sociologie des sciences , Paris : Presses Universitaires de France .
   Google Scholar
• Dopuch , N. and Revsine , L. 1973 . Accounting Research 1960–1970: a Critical Evaluation , Champaign : University of Illinois . Monograph No 7 (Center for International Education and Research in Accounting)
   Google Scholar
• Dyckman , T. and Zeff , S. 1984 . Two decades of the Journal of Accounting Research . Journal of Accounting Research , 22 ( 1 ) : 225 – 297 .
   Web of Science ®Google Scholar
• Engwall , L. and Zamagni , V. 1998 . Management Education in Historical Perspective , Manchester : Manchester University Press .
   Google Scholar
• Friedman , M. 1953 . Essays in Positive Economics , Paris : LITEC . Traduction française: (1995) Essais d'économie positive
   Google Scholar
• Fields , T. , Lys , T. and Vincent , L. 2001 . Empirical research on accounting choice . Journal of Accounting and Economics , 31 : 255 – 307 .
   Web of Science ®Google Scholar
• Gaffikin , M. J. R. 2003 . The a priori wars: the modernisation of accounting thought . Accounting Forum , 7 ( 3 ) : 291 – 311 .
   Google Scholar
• Galbraith , J. K. 1961 . The Great Crash 1929 , New York : Time .
   Google Scholar
• Gemelli , G. and MacLeod , R. 2003 . American Foundations in Europe: Grant-giving Policies, Cultural Diplomacy and Transatlantic Relations, 1920–1980 , Bruxelles : Peter Lang Publishing .
   Google Scholar
• Gordon , R. A. and Howell , J. E. 1959 . Higher Education for Business , New York : Columbia University Press .
   Google Scholar
• Hoarau , C. 1997 . Courants et traditions de recherche en comptabilité financière . Revue de Droit comptable , 97 ( 1 ) : 73 – 88 .
   Google Scholar
• Hopwood , A. 1983 . Accounting Research and Accounting Practice: The Ambiguous Relationship between the Two , Aberystwyth : University College of Wales . The Deloitte, Haskins & Sells Accounting Lectures
   Google Scholar
• Howard , T. and Nikolai , L. 1983 . Attitude measurement and perceptions of accounting faculty publication outlets . The Accounting Review , 58 ( 4 ) : 765 – 776 .
   Web of Science ®Google Scholar
• Jensen, R. (1982) Academic versus Practitioner Research in Accounting, Emmanuel de Saxe Lecture, Baruch College
   Google Scholar
• Jeuck, J.E. (1986) Pride and Prejudice. Towers/Cresap Lecture, Graduate School of Business, The University of Chicago
   Google Scholar
• Kothari , S. 2001 . Capital markets research in accounting . Journal of Accounting and Economics , 31 : 105 – 231 .
   Web of Science ®Google Scholar
• Kuhn , T. 1962 . The Structure of Scientific Revolutions , Chicago : Chicago University Press .
   Google Scholar
• Lagemann , E. C. 1989 . The Politics of Knowledge: the Carnegie Corporation, Philanthropy, and Public Policy , Chicago : University of Chicago Press .
   Google Scholar
• Laughlin , R. 1995 . Empirical research in accounting: alternative approaches and a case for middle-range thinking . Accounting Auditing and Accountability Journal , 8 ( 1 ) : 63 – 87 .
   Google Scholar
• Littleton , A. C. 1948 . Fixed assets and accounting theory . Illinois Certified Public Accountant , 10 : 11 – 18 .
   Google Scholar
• Mattessich , R. V. 1995 . A Critique of Accounting Examination of the Foundations and Normative Structure of an Applied Discipline , Westport : Quorum Books .
   Google Scholar
• Mouck , T. 1988 . Positive accounting theory as a Lakatosian research program . Accounting and Business Research , 20 ( 79 ) : 231 – 239 .
   Google Scholar
• Nelson , H. G. 1961 . Impact and validity of the Ford and Carnegie reports on Business education . The Accounting Review , 36 ( 2 ) : 179 – 190 .
   Web of Science ®Google Scholar
• Nikitin , M. 2003 . De la Science des affaires aux Science de gestion; un siècle de tâtonnements? . Gérer et Comprendre , 74 : 67 – 75 .
   Google Scholar
• Paton , W. A. and Littleton , A. C. 1940 . An Introduction to Corporate Accounting Standards , Urbana : American Accounting Association .
   Google Scholar
• Pierson , F. C. 1959 . The Education of American Businessmen , New York : McGraw-Hill Book Company .
   Google Scholar
• Puxty , T. and Tinker , T. 1995 . Policing Accounting Knowledge: The Market for Excuses Affair , London : Paul Chapman .
   Google Scholar
• Robson , K. 1988 . “ Accounting, the state and the regulatory process: the case of standard setting 1969–1975 ” . Manchester : Faculty of Technology . PhD Thesis
   Google Scholar
• Ross , H. I. 1967 . The current crisis in financial reporting . Journal of Accountancy , 124 : 65 – 69 .
   Google Scholar
• Schlossman , S. , Sedlak , M. and Wechsler , H. 1998 . The new look: the Ford foundation and the revolution in business education . Selections , 14 ( 3 ) : 8 – 28 .
   Google Scholar
• Singhal , J. J. , Singhal , A. and Starr , M. K. 2007 . The domain of production and operations management and the role of Elwood Buffa in its delineation . Journal of Operations Management , 25 : 310 – 327 .
   Web of Science ®Google Scholar
• Sundem , G. L. 1999 . The Accounting Education Change Commission: Its History and Impact , Accounting Education Series, No. 15 Sarasota : American Accounting Association .
   Google Scholar
• Somers , G. G. 1966 . Editorial note . The Journal of Human Resources , 1 ( 1 ) : 3 – 4 .
   Google Scholar
• Watts , R. L. and Zimmerman , J. L. 1978 . Towards a positive theory of the determination of accounting standards . The Accounting Review , 53 ( 1 ) : 112 – 134 .
   Web of Science ®Google Scholar
• Watts , R. L. and Zimmerman , J. L. 1979 . The demand for and supply of accounting theories: the market for excuses . The Accounting Review , 54 ( 2 ) : 273 – 305 .
   Web of Science ®Google Scholar
• Watts , R. L. and Zimmerman , J. L. 1986 . Positive Accounting Theory , Englewood Cliffs : Prentice-Hall .
   Google Scholar
• Weber , R. and Stevenson , W. C. 1981 . Evaluations of accounting journal and department quality . The Accounting Review , 56 ( 3 ) : 596 – 612 .
   Web of Science ®Google Scholar
• Wells , M. 2000 . Founding Abacus: from frustration to fulfilment . Abacus , 36 ( 3 ) : 255 – 266 .
   Google Scholar
• Whittington , G. 1987 . Positive accounting: a review article . Accounting and Business Research , 17 ( 6/8 ) : 327 – 336 .
   Google Scholar
• Williams , P. 1989 . The logic of positive accounting research . Accounting, Organizations and Society , 14 ( 5/6 ) : 455 – 468 .
   Web of Science ®Google Scholar
• Zeff , S. A. 1972 . Forging Accounting Principles in Five Countries: A History and an Analysis of Trends , Arthur Andersen & Co, lecture series Champaign : Stipes Publishing Company .
   Google Scholar
• Zeff , S. A. 1996 . A study of academic research journals in accounting . Accounting Horizons , 10 ( 3 ) : 158 – 177 .
   Google Scholar
• Zimmerman, L. L. (2001) Can American business schools survive? Cahier de recherche du Bradlet Policy Research Centre, William E. Simon Graduate School of Business Administration, University of Rochester.
   Google Scholar