The social scientific turn in UK financial accounting research: A philosophical and

Accounting and Business Research

Volumn 40, Issue 2, 2010, Pages 149-171

  Rutherford, Brian A ^a  

^a UNIVERSITY OF KENT   (United Kingdom)

Author keywords

Classical accounting research; Epistemology; History of accounting research; Sociology of accounting research

Indexed keywords

EID: 79959705823     PISSN: 00014788     EISSN: 21594260     Source Type: Journal    
DOI: 10.1080/00014788.2010.9663389     Document Type: Article

References (165)

1. Abdel-khalik, A. R., Regier, P. R. and Reiter, S. A. (1989). 'Some thoughts on empirical research in positive theory'. In Frecka, T. (ed.) The State of Accounting Research As We Enter the 1990s: 153-180. Urbana-Champaign, Illinois, University of Illinois at Urbana-Champaign.
2. ASSC. (1975). The Corporate Report. Accounting Standards Steering Committee. London: ASSC.
3. Adler, J. (2003). 'The revisability paradox'. Philosophical Forum, 34: 383-389.
4. Archer, S. (1998). 'Mattessich's critique of accounting: A review article'. Accounting and Business Research, 28(4): 297-316.
5. Armstrong, P. (1994). 'The influence of Michel Foucault on accounting research'. Critical Perspectives on Accounting, 5(1): 25-55.
6. Arnold, J. (1989). 'Accounting education and research: The role of universities'. In Macdonald, G. and Rutherford, B. A. (eds.), Accounts, Accounting and Accountability: 1-24. London: Van Nostrand Reinhold.
7. Ayer, A. J. (1990). Language, Truth and Logic. Harmondsworth: Penguin.
8. Ball, R. J. and Brown, P. (1968). 'An empirical evaluation of accounting income numbers'. Journal of Accounting Research, 6(2): 159-178.
9. Ball, R. J. and Foster, G. (1982). 'Corporate financial reporting: a methodological review of empirical research'. Journal of Accounting Research, 20 (Supplement): 161-234.
10. Ball, R. J., Kothari, S. P. and Robin, A. (2000). 'The effect of international institutional factors on properties of accounting earnings'. Journal of Accounting and Economics, 29(1): 1-52.
11. Barth, M. E. (2000). 'Valuation-based accounting research: implications for financial reporting and opportunities for future research'. Accounting and Finance, 40(1): 7-31.
12. Barth, M. E., Beaver, W. H. and Landsman, W. R. (2001). 'The relevance of the value relevance literature for financial accounting standard setting: another view'. Journal of Accounting and Economics, 31(1-3): 77-104. (Pubitemid 33668030)
13. Basu, S. (1997). 'The conservatism principle and the asymmetric timeliness of earnings'. Journal of Accounting and Economics, 24(1): 3-37. (Pubitemid 127163476)
14. Baxter, W. T. (1988). Accounting Research: Academic Trends Versus Practical Needs. Edinburgh: Institute of Chartered Accountants of Scotland.
15. Beams, F. A. (1969). 'Indications of pragmatism in accounting thought'. The Accounting Review, 44(2): 382-388.
16. nd edn.: 94-113. London: Thomson.
17. Beattie, V. (2005). 'Moving the financial accounting research front forward: the UK contribution'. British Accounting Review, 37(1): 85-114. (Pubitemid 40233528)
18. Beattie, V. and Davie, E. (2006). 'Theoretical studies of thehistorical development of the accounting discipline: a review and evidence'. Accounting, Business and Financial History, 16(1): 1-25. (Pubitemid 43392895)
19. rd edn. Upper Saddle River, New Jersey, NJ: Prentice Hall.
20. Benton, T. and Craib, I. (2001). Philosophy of Social Science: The Philosophical Foundations of Social Thought. Basingstoke, Hampshire: Palgrave.
21. Bernard, V. L. (1989). 'Capital market research in accounting during the 1980s: A critical review'. In Frecka, T. (ed.) The State of Accounting Research As We Enter the 1990s: 72-120. Urbana-Champaign, Illinois, University of Illinois at Urbana-Champaign.
22. Best, S. and Kellner, D. (1991). Postmodern Theory: Critical Interrogations. Basingstoke, Hampshire: Palgrave.
23. Bitzer, L. F. (1968). 'The rhetorical situation'. Philosophy and Rhetoric, 1(1): 1-14.
24. rd edn. London: Sweet & Maxwell.
25. Blaug, M. (1980). The Methodology of Economics. Cambridge: Cambridge University Press.
26. BonJour, L. (2005). 'In defence of the a priori'. In Steup, M. and Sosa, E. (eds.), Contemporary Debates in Epistemology: 98-104. Oxford, Blackwell.
27. Bricker, R. J. and Previts, G. J. (1990). 'The sociology of accountancy: a study of academic and practice community schisms'. Accounting Horizons, 4(1): 1-14.
28. Brinn, T., Jones, M. J. and Pendlebury, M. (2001). 'The impact of research assessment exercises on UK accounting and finance faculty'. British Accounting Review, 33(3): 333-355.
29. Broadbent, J., Ciancanelli, P., Gallhofer, S. and Haslam, J. (1997). 'Enabling accounting: the way forward'. Accounting, Auditing and Accountability Journal, 10(3): 265-275.
30. Bromwich, M. and Hopwood, A. G. (1981). 'Introduction'. In Bromwich, M. and Hopwood, A. G. (eds.), Essays in British Accounting Research: x-xvi. London: Pitman.
31. Cámara, M., Carmona, S. and Gutiérrez, I. (1999). 'A profile of European accounting research: evidence from leading research journals'. European Accounting Review, 8(3): 463-480.
32. Cardinal, D., Hayward, J. and Jones, G. (2004). Epistemology: The Theory of Knowledge. London: John Murray.
33. Carsberg, B., Arnold, J. and Hope, A. (1977). 'Predictive value: a criterion of choice of accounting method'. In Baxter, W. T. and Davidson, S. (eds.), Studies in Accounting: 403-423. London: Institute of Chartered Accountants in England and Wales.
34. Carsberg, B. and Page, M. J. (eds.) (1984). Current Cost Accounting: The Benefits and the Costs. London: Prentice Hall and Institute of Chartered Accountants in England and Wales.
35. Chambers, R. J. (1955). 'Blueprint for a theory of accounting'. Accounting Research, 6(1): 17-25.
36. Chambers, R. J. (1960). 'The conditions of research in accountancy'. Journal of Accountancy, 110(12): 33-39.
37. Chambers, R. J. (1966). Accounting, Evaluation and Economic Behaviour. Englewood Cliffs, New Jersey, NJ: Prentice Hall.
38. Chambers, R. J. (1990). 'Positive accounting theory and the PA cult'. Abacus, 29(1): 1-26.
39. Chua, W. F. (1986). 'Radical developments in accounting thought'. The Accounting Review, 61(4): 601-632.
40. Clarke, F. L., Craig, R. J. and Amernic, J. H. (1999). 'Theatre and intolerance in financial accounting research'. Critical Perspectives on Accounting, 10(1): 65-88.
41. Colyvan, M. (2006). 'Naturalism and the paradox of revisability'. Pacific Philosophical Quarterly, 87: 1-11.
42. Cushing, B. E. (1989). 'A Kuhnian interpretation of the historical evolution of accounting'. Accounting Historians Journal, 16(2): 1-41.
43. Daley, L. A. (1994). 'Measurement, information and academic research'. In Ernst & Young Foundation (ed.) Workshop Proceedings: 30 September to 1 October. Waterloo, Ontario, Ernst & Young and Waterloo University: 40-48.
44. Dancy, J. (1985). Introduction to Contemporary Epistemology. Oxford: Blackwell.
45. Deegan, C. and Unerman, J. (2006). Financial Accounting Theory. Maidenhead, Berkshire: McGraw-Hill.
46. Deinzer, H. T. (1965). Development of Accounting Thought. New York, NY: Holt, Rinehart and Winston.
47. Deinzer, H. T. (1966). 'Explanation strains in financial accounting'. The Accounting Review, 41(1): 21-31.
48. Demski, J. S., Dopuch, N., Lev, B., Ronen, J., Searfoss, G. and Sunder, S. (1991). A Statement on the State of Academic Accounting. Statement to the Research Director of the American Accounting Association. Sarasota, Florida: AAA.
49. Devitt, M. (2005). 'There is no a priori'. In Steup, M. and Sosa, E. (eds.), Contemporary Debates in Epistemology: 105-114. Oxford: Blackwell.
50. Dewing, I. P. and Russell, P. O. (1998). 'Accounting education and research: Zeff's warnings reconsidered'. British Accounting Review, 30(3): 291-312. (Pubitemid 128179552)
51. Dietrich, J. R., Myuller, K. A. and Riedl, E. J. (2007). 'Asymmetric timeliness tests of accounting conservatism'. Review of Accounting Studies, 12(1): 95-124.
52. Dopuch, N. (1962). 'Metaphysics of pragmatism and accountancy'. Accounting Review, 37(2): 251-262.
53. Dopuch, N. (1989). 'The auto- and cross-sectional correlations of accounting research'. In Frecka, T. (ed.) The State of Accounting Research As We Enter the 1990s: 40-65. Urbana-Champaign, Illinois, IL: University of Illinois at Urbana-Champaign.
54. Duff, A. and Monk, E. A. (2006). 'Attitudes of new appointees to accounting and finance departments in the higher education sector'. British Accounting Review, 38(2): 193-220. (Pubitemid 43871976)
55. Dumontier, P. and Raffournier, B. (2002). 'Accounting and capital markets: a survey of the European evidence'. European Accounting Review, 11(1): 119-151.
56. Edwards, E. O. and Bell, P. W. (1961). The Theory and Measurement of Business Income. Berkeley, California, CA: University of California Press.
57. Elstein, D. Y. (2007). 'A new revisability paradox'. Pacific Philosophical Quarterly, 88: 308-318.
58. Everitt, N. and Fisher, A. (1995). Modern Epistemology: A New Introduction. New York, NY: McGraw-Hill.
59. Fields, T. D., Lys, T. Z. and Vincent, L. (2001). 'Empirical research on accounting choice'. Journal of Accounting and Economics, 31(1-3): 255-307. (Pubitemid 33668033)
60. Fleischman, R. K. and Radcliffe, V. S. (2003). 'Divergent streams of accounting history: a review and call for confluence'. In Fleischman, R. K., Radcliffe, V. S. and Shoemaker, P. A. (eds.), Doing Accounting History:Contributions to the Development of Accounting Thought: 1-29. Kidlington, Oxford: Elsevier Science.
61. Francis, J. (2001). 'Discussion of empirical research on accounting choice'. Journal of Accounting and Economics, 31(1-3): 309-319. (Pubitemid 33668034)
62. Frecka, T. (1989). 'The state of accounting research as we enter the 1990s: editor's summary'. In Frecka, T. (ed.) The State of Accounting Research AsWe Enter the 1990s: 7-27. Urbana-Champaign, Illinois, IL: University of Illinois at Urbana-Champaign.
63. Friedman, M. (2005). 'Logical positivism'. In Craig, E. (ed.) The Shorter Routledge Encyclopaedia of Philosophy: 603-608. Abingdon, Oxfordshire: Routledge.
64. Gaffikin, M. (1988). 'Legacy of the golden age: Recent developments in the methodology of accounting'. Abacus, 24(1): 16-36.
65. Gendron, Y. and Baker, C. R. (2005). 'On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research'. European Accounting Review, 14(3): 525-569.
66. Gore, P. (1992). The FASB Conceptual Framework Project 1973-1985: An Analysis. Manchester: Manchester University Press.
67. Gray, R. H., Guthrie, J. and Parker, L. D. (2002). 'Rites of passage and the self-immolation of academic accounting labour: an essay exploring exclusivity versus mutuality in accounting scholarship'. Accounting Forum, 26(1): 1-30.
68. Hakansson, N. H. (1973). 'Empirical research in accounting, 1960-70: an appraisal'. In Dopuch, N. and Revsine, L. (eds.), Accounting Research 1960-1970: A Critical Evaluation: 137-173. Illinois, IL: Center for International Education and Research in Accounting.
69. Hausman, D. M. (1992). Essays on Philosophy and Economic Methodology. Cambridge: Cambridge University Press.
70. nd edn: 1-50. Cambridge: Cambridge University Press.
71. Henderson, S., Peirson, G. and Brown, R. (1992). Financial Accounting Theory: Its Nature and Development. Melbourne: Longman Cheshire.
72. Hollis, M. (1994). The Philosophy of Social Science. Cambridge: Cambridge University Press.
73. Holthausen, R.W. andWatts, R. L. (2001). 'The relevance of the value-relevance literature for financial accounting standard setting'. Journal of Accounting and Economics, 31(1-3): 3-75. (Pubitemid 33668029)
74. Hopwood, A. G. (1987). 'The archaeology of accounting systems'. Accounting, Organisations and Society, 12(3): 207-234.
75. Hopwood, A. G. (2007). 'Whither accounting research?' Accounting Review, 82(5): 1365-1374.
76. Hoskin, K. and Macve, R. (1986). 'Accounting and the examination: A genealogy of disciplinary power'. Accounting Organizations and Society, 11(2): 105-136.
77. Howieson, B. (1996). 'Whither financial accounting research: a modern-day Bo-Peep?' Australian Accounting Review, 6(1): 29-36.
78. Humphrey, C. (2001). 'Paper prophets and the continuing case for thinking differently about accounting research'. British Accounting Review, 33(1): 91-104.
79. Humphrey, C., Moizer, P. and Owen, D. (1995). 'Questioning the value of the research selectivity process in British university accounting'. Accounting, Auditing and Accountability Journal, 5(3): 141-164.
80. Ijiri, Y. (1967). The Foundations of Accounting Measurement. Englewood Cliffs, New Jersey, NJ: Prentice Hall.
81. IASB. (2005). Discussion Paper: Measurement Bases for Financial Accounting - Measurement on Initial Recognition. International Accounting Standards Board. London: IASB.
82. Jarvie, I. C. (2005). 'Popper, Karl Raimund (1902-94)'. In Craig, E. (ed.) The Shorter Routledge Encyclopaedia of Philosophy. Abingdon, Oxfordshire, Routledge: 820-825.
83. Katz, J. J. (1998). Realistic Rationalism. Cambridge, Massachusetts, MA: MIT Press.
84. Kinney,W.R. (1989). 'The relation of accounting research to teaching and practice: a ''positive'' view'. Accounting Horizons, 3(1): 119-124.
85. Kothari, S. P. (2001). 'Capital markets research in accounting'. Journal of Accounting and Economics, 31(1-3): 105-231. (Pubitemid 33668031)
86. Larson, K. D. (1973). 'A commentary on a priori research in accounting'. In Dopuch, N. and Revsine, L. (eds.), Accounting Research 1960-1970: A Critical Evaluation: 26-31. Illinois, IL: Center for International Education and Research in Accounting.
87. Laughlin, R. (1987). 'Accounting systems in organisation theory: a case for critical theory'. Accounting Organizations and Society, 12(5): 479-512.
88. Lee, C. M. C. (2001). 'Market efficiency and accounting research: a discussion of ''Capital market research in accounting'' by S. P. Kothari'. Journal of Accounting and Economics, 31(1-3): 233-253. (Pubitemid 33668032)
89. Leisenring, J. J. and Johnson, L. T. (1994). 'Accounting research: on the relevance of research to practice'. Accounting Horizons, 8(4): 74-79.
90. Lev, B. and Ohlson, J. A. (1982). 'Market-based empirical research in accounting: a review, interpretation, and extension'. Journal of Accounting Research, 20 (Supplement): 249-322.
91. Lodh, S. C. and Gaffikin, M. J. R. (1997). 'Critical studies in accounting research, rationality and Habermas: a methodological reflection'. Critical Perspectives on Accounting, 8(5): 433-474. (Pubitemid 127168893)
92. Losee, J. (2004). Theories of Scientific Progress. London: Routledge.
93. Lowe, E. A., Puxty, A. G. and Laughlin, R. C. (1983). 'Simple theories for complex processes: accounting policy and the market for myopia'. Journal of Accounting and Public Policy, 2(1): 19-42.
94. Macintosh, N. B. (2002). Accounting, Accountants and Accountability: Poststructuralist Positions. London: Routledge.
95. Maki, U. (ed.) (2002). Fact and Fiction in Economics: Models, Realism and Social Construction. Cambridge: Cambridge University Press.
96. Mattessich, R. (1995). Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline. Westport, Connecticut, CT: Quorum.
97. Mattessich, R. (2002). 'Accounting schism or synthesis? A challenge for the conditional-normative approach'. Canadian Accounting Perspectives, 1(2): 185-216.
98. Merino, B. D. (1998). 'Critical theory and accounting history: challenges and opportunities'. Critical Perspectives on Accounting, 9(6): 603-616. (Pubitemid 128180434)
99. Miller, P. and O'Leary, T. (1987). 'Accounting and the construction of the governable person'. Accounting, Organisations and Society, 12(3): 235-265.
100. Montuschi, E. (2003). The Objects of Social Science. London: Continuum.
101. rd edn. Oxford: Blackwell.
102. Moser, P. K. (2005). 'A priori', in Craig, E. (ed.) The Shorter Routledge Encyclopaedia of Philosophy: 1. Abingdon, Oxfordshire: Routledge.
103. Mouck, T. (1989). 'The irony of ''the Golden Age'' of accounting methodology'. Accounting Historians Journal, 16(2): 85-106.
104. Mouck, T. (1993). 'The 'revolution' in financial reporting theory: a Kuhnian interpretation'. Accounting Historians Journal, 20(1): 33-57.
105. Nagel, T. (2001). The Last Word. Oxford: Oxford University Press.
106. Nelson, C. L. (1973). 'A priori research in accounting', in Dopuch, N. and Revsine, L. (eds.), Accounting Research 1960-1970: A Critical Evaluation: 3-19. Urbana- Champaign, Illinois, IL, Center for International Education and Research in Accounting, University of Illinois.
107. O'Brien, D. (2006). An Introduction to the Theory of Knowledge. Cambridge: Polity.
108. Otley, D. (2002). 'British research in accounting and finance (1996-2000): the 2001 Research Assessment Exercise'. British Accounting Review, 34(4): 387-417. (Pubitemid 36127265)
109. Parker, L. D. (2007). 'Financial and external reporting research: the broadening corporate governance challenge'. Accounting and Business Research, 37(1): 39-54.
110. Parker, L. D. and Guthrie, J. (2005). 'Welcome to the ''rough and tumble'': managing accounting research in a corporatised university world'. Accounting, Auditing and Accountability Journal, 18(1): 5-13. (Pubitemid 40687601)
111. Peacocke, C. (2005). 'The a priori'. In Jackson, F. and Smith, M. (eds.), The Oxford Handbook of Contemporary Philosophy: 739-763. Oxford: Oxford University Press.
112. Peasnell, K. V. (1981). 'Empirical research in financial accounting'. In Bromwich, M. and Hopwood, A. G. (eds.), Essays in British Accounting Research: 104-129. London: Pitman.
113. Peat Marwick Mitchell & Co. (1982). Reporting under CCA: A Survey of Current Cost Accounting Practice. Croydon, Surrey: Tolley.
114. Power, M. (2004). 'Academics in the accounting policy process: England and Germany compared'. In Leuz, C., Pfaff, D. and Hopwood, A. G. (eds.), The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy and Practice: 376-392. Oxford: Oxford University Press.
115. Putnam, H. (1995). Pragmatism: An Open Question. Oxford: Blackwell.
116. Puxty, A. G., Sikka, P. andWillmott, H. C. (1994). 'Systems of surveillance and the silencing of UK academic accounting labour'. British Accounting Review, 26(2): 137-171.
117. Quine,W. V. (1953). 'Two dogmas of empiricism', in Quine, W. V., From a Logical Point of View: 20-46. Cambridge, Massachusetts, MA, Harvard University Press.
118. Reiter, S. A. (1998). 'Economic imperialism and the crisis in financial accounting research'. Critical Perspectives on Accounting, 9(2): 143-171. (Pubitemid 128184940)
119. Reiter, S. A. and Williams, P. F. (2002). 'The structure and progressivity of accounting research: The crisis in the academy revisited'. Accounting Organizations and Society, 27(6): 575-607.
120. nd edn: 747-751. Oxford: Oxford University Press.
121. Resnik, M. D. and Orlandi, N. (2003). 'Holistic realism: A response to Katz on holism and intuition'. Philosophical Forum, 34: 301-315.
122. Riahi-Belkaoui, A. (2004). Accounting Theory. 5th edn. London: Thomson.
123. Richardson, G. and Tinaikar, S. (2004). 'Accounting based valuation models: what have we learned?' Accounting and Finance, 44(2): 223-255.
124. Ritchie, J. (2008). Understanding Naturalism. Stocksfield: Acumen.
125. Ritzer, G. (1975). 'Sociology: a multiple paradigm science'. American Sociologist, 10(3): 156-167.
126. Ritzer, G. and Goodman, D. J. (2004). Sociological Theory. New York, NY: McGraw-Hill.
127. Ritzer, G. and Smart, B. (2001). 'Introduction: Theorists, theories and theorizing'. In Ritzer, G. and Smart, B. (eds.), Handbook of Social Theory: 1-9. London: Sage.
128. Roslender, R. (1996). 'Relevance lost and found: critical perspectives on the promise of management accounting'. Critical Perspectives on Accounting, 7(5): 533-561. (Pubitemid 126162528)
129. Roslender, R. and Dillard, J. F. (2003). 'Reflections on the interdisciplinary perspectives on accounting project'. Critical Perspectives on Accounting, 14(3): 325-351. (Pubitemid 36338640)
130. Rutherford, B. A. (2000). An Introduction to Modern Financial Reporting Theory. London: Paul Chapman Publishing.
131. Rutherford, B. A. (2007). Financial Reporting in the UK: A History of the Accounting Standards Committee 1969-90. London: Routledge.
132. nd edn. London: Thomson.
133. Sanbonmatsu, J. (2004). The Postmodern Prince. New York, NY: Monthly Review Press.
134. nd edn. Harlow, Essex: Longman.
135. Scott, W. R. (2003). Financial Accounting Theory. Toronto: Prentice Hall.
136. Simon, H. A. (1956). 'Rational choice and the structure of the environment'. Psychological Review, 63(2): 129-138.
137. Simon, H. A. (1965). 'The logic of rational decision'. British Journal for the Philosophy of Science, 16(63): 169-186.
138. Solomons, D. (1986). Making Accounting Policy: The Quest for Credibility in Financial Reporting. New York, NY: Oxford University Press.
139. Stamp, E. (1981). 'Multi-column reporting'. In Lee, T. A. (ed.) Developments in Financial Reporting: 57-77. Deddington, Oxford: Philip Allan.
140. Stamp, E. and Marley, C. (1970). Accounting Principles and the City Code: The Case For Reform. London: Butterworths.
141. Sterling, R. R. (1970). Theory of the Measurement of Enterprise Income. Lawrence, Kansas: University Press of Kansas.
142. Sterling, R. R. (1990). 'Positive accounting: An assessment'. Abacus, 26(2): 97-135.
143. Stone, R. (1966). Mathematics in the Social Sciences and Other Essays. London: Chapman and Hall.
144. Storey, R. K. and Storey, S. (1998). The Framework of Financial Accounting Concepts and Standards. Norwalk, Connecticut, CT: Financial Accounting Standards Board.
145. Tinker, T. (1985). Paper Prophets. London: Holt, Rinehart & Winston.
146. Tinker, T. (1999). 'Mickey Marxism rides again!' Critical Perspectives on Accounting, 10(5): 643-670.
147. Tinker, T. (2005). 'The withering of criticism: a review of professional, Foucauldian, ethnographic, and epistemic studies in accounting'. Accounting, Auditing and Accountability Journal, 18(1): 100-135. (Pubitemid 40687605)
148. Tweedie, D. P. and Whittington, G. (1984). The Debate on Inflation Accounting. Cambridge: Cambridge University Press.
149. Tweedie, D. P. and Whittington, G. (1985). Capital Maintenance Concepts: The Choice. London: Accounting Standards Committee.
150. Tweedie, D. P. and Whittington, G. (1997). 'The end of the current cost revolution'. In Cooke, T. and Nobes, C. (eds.), The Development of Accounting in an International Context: 149-175. London: Routledge.
151. Udehn, L. (2003). 'The methodology of rational choice'. In Turner, S. P. and Roth, P. A. (eds.), Philosophy of the Social Sciences: 143-165. Oxford: Blackwell.
152. Van Riper, R. (1994). Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. Westport, Connecticut, CT: Quorum Books.
153. Wallace, R. S. O. (1997). 'The development of accounting research in the UK'. In Cooke, T. E. and Nobes, C. W. (eds.), The Development of Accounting in an International Context: 218-254. London: Routledge.
154. Watts, R. L. and Zimmerman, J. L. (1986). Positive Accounting Theory. Englewood Cliffs, New Jersey, NJ: Prentice Hall.
155. Weetman, P. (1993). 'Recruitment by accounting departments in the higher education sector: a comment on the Scottish experience'. British Accounting Review, 25(3): 287-300.
156. Wells, M. C. (1976). 'A revolution in accounting thought?' The Accounting Review, 51(3): 471-482.
157. Whitley, R. D. (1988). 'The possibility and utility of positive accounting theory'. Accounting Organizations and Society, 13(6): 631-645.
158. Whittington, G. (1981a). 'The British contribution to income theory'. In Bromwich, M. and Hopwood, A. G. (eds.), Essays in British Accounting Research: 1-29. London: Pitman.
159. Whittington, G. (1981b). 'Commentary on ''empirical research in financial accounting'''. In Bromwich, M. and Hopwood, A. G. (eds.), Essays in British Accounting Research: 129-133. London: Pitman.
160. Whittington, G. (1986). 'Financial accounting theory: an overview'. British Accounting Review, 18(2): 4-41.
161. Whittington, G. (1995). Is Accounting Becoming Too Interesting? (Sir Julian Hodge Accounting Lecture). Aberystwyth: University of Wales, Aberystwyth.
162. Zeff, S. A. (1983). 'A retrospective'. The Accounting Review, 58(1): 129-134.
163. Zeff, S. A. (1989). 'Recent trends in accounting education and research in the USA: Some implications for UK academics'. British Accounting Review, 21(2): 159-176.
164. Zeff, S. A. (1996). Academic and Professional Accounting Journals: Whence, Why and Whither? (Coopers & Lybrand Accounting Lecture). Aberystwyth: University of Wales.
165. Zhao, S. (2001). 'Metatheorizing in sociology'. In Ritzer, G. and Smart, B. (eds.), Handbook of Social Theory: 386-394. London: Sage.