eflFective theory appraisal. It is also consistent with efforts in other disciplines. For example, in economics Blaug (1980) and Boland (1982) have undertaken similar studies. The method of approach is necessarily historical. There have been no previous attempts to evaluate the methodologies employed by the authors considered in this study. Littleton (1933) remains one of the few to have examined the methodologies of past accounting theorists. However, his analysis covered the period to 1900. Those…
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