Trends in the evolution of scholarly accounting thought: A quantitative examination

Miklos A. Vasarhelyi, Da Hsien Bao, Joel Berk

Research output: Contribution to journalArticlepeer-review

16 Scopus citations


Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles in CAR are classified into taxonomies and the literature tracked over 22 years. Analysis focuses on four taxonomies: foundation discipline, school of thought, research method and mode of reasoning. The paper first examines journals vis-a-vis article publication frequency and dominant taxonomies. Secondly, three assertions concerning the relative posture of the Journal of Accounting Research and the literature are examined. Next the context of the literature is examined through major taxonomies and a crosstabulation of research method vs school of thought. The last part of the analysis focuses on trends within the taxonomies in the 1963-1984 period.

Original languageEnglish (US)
Pages (from-to)45-64
Number of pages20
JournalAccounting Historians Journal
Issue number1
StatePublished - 1988
Externally publishedYes

All Science Journal Classification (ASJC) codes

  • Accounting


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