Accounting Research and Theory: The Age of Neo-empiricism
The theorising in accounting prior to 1970 was rejected as not providing sufficiently generaltheories. Informed by theories in economics and finance (and other disciplines such aspsychology) and with the aid of computers, attempts to theorise accounting took a new direction.Large data collection and...
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Format: | Article |
Language: | English |
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University of Wollongong
2007-03-01
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Series: | Australasian Accounting, Business and Finance Journal |
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Online Access: | http://ro.uow.edu.au/aabfj/vol1/iss1/1 |