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• W261892908 abstract "The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative nontheoretical approach." @default.
• W261892908 created "2016-06-24" @default.
• W261892908 creator A5012589756 @default.
• W261892908 date "1999-06-01" @default.
• W261892908 modified "2023-09-25" @default.
• W261892908 title "HISTORIOGRAPHY, CAUSALITY, AND POSITIONING: AN UNSYSTEMATIC VIEW OF ACCOUNTING HISTORY" @default.
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• W261892908 doi "https://doi.org/10.2308/0148-4184.26.1.83" @default.
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