Tracing Intellectual Origins in Accounting
Bibliographic Data
| ID | 21455331 |
|---|---|
| Authors | Stephen A Zeff (0000-0003-3107-9228, Rice University, corresponding author) |
| Year | 2024 |
| Volume | 51 |
| Issue | 1 |
| Pages | 111-125 |
| Publication date | 2024-06-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Accounting Historians Journal (JOURNAL) |
| Journal identifiers | ISSN: 0148-4184 • E-ISSN: 2327-4468 |
| Publisher | American Accounting Association (PUBLISHER • US) |
| DOI | 10.2308/aahj-2023-031 |
| OpenAlex | W4390765661 |
| Language | EN |
| References cited | 29 |
This paper seeks to track the intellectual evolution of four important streams of thought in the American accounting literature, tracing them back to their originating expressions. The four streams are decision usefulness in both management accounting and financial accounting, futurity in financial accounting, the literature on general price-level accounting, and consolidation goodwill in business combinations
Accounting information system · Business · Consolidation (business) · Financial accounting · Goodwill · Management accounting · Tracing · Accounting · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Computer Science
| Citation velocity | historical |
|---|---|
| Highly cited | No |