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Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith
Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith
Accounting Historians Journal
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, D.R. Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the …