ABACUS, Vol. 23, No. I, 1987 M. J. R. GAFFIKIN The Methodology of Early Accounting Theorists If, as Watts and Zimmerman (1986) suggest, a utiique methodological foundation is the hallmark of a mature discipline, accounting fails to qualify. In this article, methodological arguments of accounting theorists in the first part of this century are examined. 'Pattern Modeling' is suggested as a basis for methodological appraisal. The conclusion reached is that the major theoretical works in…
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