Matches in SemOpenAlex for { <https://semopenalex.org/work/W1489751680> ?p ?o ?g. }
- W1489751680 abstract "Although accounting historians have produced a rich literature in recent years their brand of research has achieved only marginal status among the approaches that scholars have pursued in comprehending the significance of this specialized knowledge. Tlie reason for this, I believe, results from the historians' hesitancy either to establish or to amplify theoretical constructs. Contemporary scholars seem content to stress the unique details of particular cases and remain uncomfortable with the challenge of making general statements about accounting's broader social and economic significance. The marginal status of accounting history is further evidenced in the curricula of leading universities. Few programs require, or even offer, formal historical training. Indeed, the American Assembly of Collegiate Schools of Business (AACSB), the accrediting body for bachelors and masters level programs, while affirming the relevance of a business history elective, does not recognize the need for the specialized study of the past experience of accounting, finance or marketing. Nor are circumstances more encouraging in doctoral studies. Although many dissertations deal essentially with historical questions [51, pp. 251-56], the sponsoring universities generally limit their course offerings to seminars dealing with the development of accounting methodologies. The connections between accounting and either business or social history is not viewed as a worthy component in programs for doctoral preparation. This attitude, coupled with the narrow view that history's sole purpose is restricted to detailing the past, has cut accounting graduate students off from a rich body of scholarship. Measurement conventions, however, are fundamental mechanisms in ordering human affairs. They are used to determine how benefits and burdens are to be allocated within society; they can be applied as monitors for evaluating performance in all types of organizations. For these and other reasons, institutional measurement practices should be a primary focus for scholars interested in better comprehending social and economic change [33; 34], The lack of formal tutelage, however, has also had a detrimental effect on the quality of accounting history. Too often, studies in this field either lack clear focus, fail to relate the findings convincingly to major historiographie interpretations, or apply eccentric methodologies. Lacking a well defined" @default.
- W1489751680 created "2016-06-24" @default.
- W1489751680 creator A5033324259 @default.
- W1489751680 date "1993-01-01" @default.
- W1489751680 modified "2023-09-26" @default.
- W1489751680 title "Patterns of Analysis in Accounting History" @default.
- W1489751680 cites W1484284545 @default.
- W1489751680 cites W1485397026 @default.
- W1489751680 cites W1492155385 @default.
- W1489751680 cites W1497202253 @default.
- W1489751680 cites W1499268907 @default.
- W1489751680 cites W1510691008 @default.
- W1489751680 cites W1593348544 @default.
- W1489751680 cites W173654548 @default.
- W1489751680 cites W1975675608 @default.
- W1489751680 cites W1992384379 @default.
- W1489751680 cites W1992954849 @default.
- W1489751680 cites W1993501140 @default.
- W1489751680 cites W2002063142 @default.
- W1489751680 cites W2005721219 @default.
- W1489751680 cites W2008923856 @default.
- W1489751680 cites W2012461932 @default.
- W1489751680 cites W2018798650 @default.
- W1489751680 cites W2019432495 @default.
- W1489751680 cites W2032432424 @default.
- W1489751680 cites W2033170797 @default.
- W1489751680 cites W2035859822 @default.
- W1489751680 cites W2048053255 @default.
- W1489751680 cites W2050463930 @default.
- W1489751680 cites W2061798179 @default.
- W1489751680 cites W2065684202 @default.
- W1489751680 cites W2068375549 @default.
- W1489751680 cites W2072602084 @default.
- W1489751680 cites W2075352809 @default.
- W1489751680 cites W2076019778 @default.
- W1489751680 cites W2078838966 @default.
- W1489751680 cites W2086181783 @default.
- W1489751680 cites W2089049073 @default.
- W1489751680 cites W2092010272 @default.
- W1489751680 cites W2092110378 @default.
- W1489751680 cites W2092206544 @default.
- W1489751680 cites W2100110020 @default.
- W1489751680 cites W2121211200 @default.
- W1489751680 cites W2123343520 @default.
- W1489751680 cites W2127637109 @default.
- W1489751680 cites W2144846366 @default.
- W1489751680 cites W2153524047 @default.
- W1489751680 cites W2153656501 @default.
- W1489751680 cites W2159283038 @default.
- W1489751680 cites W2160434490 @default.
- W1489751680 cites W2162448899 @default.
- W1489751680 cites W2319630829 @default.
- W1489751680 cites W2327884064 @default.
- W1489751680 cites W2332086916 @default.
- W1489751680 cites W2580423070 @default.
- W1489751680 cites W2625551849 @default.
- W1489751680 cites W2702753508 @default.
- W1489751680 cites W2732360896 @default.
- W1489751680 cites W2752617332 @default.
- W1489751680 cites W2799391587 @default.
- W1489751680 cites W3121581374 @default.
- W1489751680 cites W3123733296 @default.
- W1489751680 cites W567092100 @default.
- W1489751680 cites W597023325 @default.
- W1489751680 cites W644514007 @default.
- W1489751680 cites W2038039184 @default.
- W1489751680 hasPublicationYear "1993" @default.
- W1489751680 type Work @default.
- W1489751680 sameAs 1489751680 @default.
- W1489751680 citedByCount "0" @default.
- W1489751680 crossrefType "journal-article" @default.
- W1489751680 hasAuthorship W1489751680A5033324259 @default.
- W1489751680 hasConcept C121955636 @default.
- W1489751680 hasConcept C144024400 @default.
- W1489751680 hasConcept C158154518 @default.
- W1489751680 hasConcept C162324750 @default.
- W1489751680 hasConcept C17744445 @default.
- W1489751680 hasConcept C19417346 @default.
- W1489751680 hasConcept C199539241 @default.
- W1489751680 hasConcept C2778061430 @default.
- W1489751680 hasConcept C39549134 @default.
- W1489751680 hasConcept C47177190 @default.
- W1489751680 hasConceptScore W1489751680C121955636 @default.
- W1489751680 hasConceptScore W1489751680C144024400 @default.
- W1489751680 hasConceptScore W1489751680C158154518 @default.
- W1489751680 hasConceptScore W1489751680C162324750 @default.
- W1489751680 hasConceptScore W1489751680C17744445 @default.
- W1489751680 hasConceptScore W1489751680C19417346 @default.
- W1489751680 hasConceptScore W1489751680C199539241 @default.
- W1489751680 hasConceptScore W1489751680C2778061430 @default.
- W1489751680 hasConceptScore W1489751680C39549134 @default.
- W1489751680 hasConceptScore W1489751680C47177190 @default.
- W1489751680 hasLocation W14897516801 @default.
- W1489751680 hasOpenAccess W1489751680 @default.
- W1489751680 hasPrimaryLocation W14897516801 @default.
- W1489751680 hasRelatedWork W1488173218 @default.
- W1489751680 hasRelatedWork W152434106 @default.
- W1489751680 hasRelatedWork W160272135 @default.
- W1489751680 hasRelatedWork W1995607543 @default.
- W1489751680 hasRelatedWork W2022304659 @default.