ON THE NATURE OF ACCOUNTING METHODOLOGY
Data up to Jan 2025
Total Citations Per Year
Abstract
References (48)
The Structure of Scientific Revolutions
1963 • 36,823 citations
Philosophical Investigations.
1954 • 11,751 citations
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
1968 • 11,685 citations
The Structure of Scientific Revolutions
1963 • 10,011 citations
The Structure of Scientific Revolutions
1996 • 7,062 citations
An Empirical Evaluation of Accounting Income Numbers
1968 • 6,381 citations
Falsification and the Methodology of Scientific Research Programmes
1970 • 4,116 citations
Falsification and the Methodology of Scientific Research Programmes
1976 • 3,992 citations
The Information Content of Annual Earnings Announcements
1968 • 2,768 citations
Tractatus Logico-Philosophicus
1923 • 2,653 citations
The Logical Syntax of Language.
1937 • 1,272 citations
The Structure of Scientific Theories.
1975 • 1,133 citations
The Nature of a Paradigm
1970 • 856 citations
Reflections on my Critics
1970 • 840 citations
The demand for and supply of accounting theories : the market for excuses
1979 • 679 citations
The Structure of Scientific Revolutions 2nd edition
1970 • 667 citations
Theory of Accounting Measurement.
1976 • 615 citations
The Logical Structure of Mathematical Physics
1971 • 517 citations
Consolations for the Specialist
1970 • 506 citations
A contingency framework for management accounting systems research
1978 • 419 citations
Market Prices, Financial Ratios, and the Prediction of Failure
1968 • 411 citations
The Structure and Dynamics of Theories
1976 • 363 citations
Introduction to Systems Philosophy
2021 • 280 citations
Philosophy of the social sciences
2013 • 225 citations
Changes in Accounting Techniques and Stock Prices
1972 • 222 citations
Structure of accounting theory
1962 • 165 citations
Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence
1973 • 158 citations
Accounting and Analytical Methods
1966 • 155 citations
INTERPERIOD TAX ALLOCATION, EARNING EXPECTATIONS, AND THE BEHAVIOR OF SECURITY PRICES
1972 • 148 citations
The Philosophy of The Social Sciences
1970 • 148 citations
The Relevance of General Systems Theory
1973 • 121 citations
Statement of Accounting Theory and Theory Acceptance
1978 • 103 citations
Linguistic relativity in accounting
1978 • 100 citations
Efficient Capital Markets and Accounting: A Critical Analysis.
1976 • 94 citations
ON THE IDEA OF A MANAGEMENT CONTROL SYSTEM: INTEGRATING ACCOUNTING AND MANAGEMENT CONTROL
1971 • 82 citations
Instrumental Reasoning and Systems Methodology
1978 • 78 citations
THE INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENT
1968 • 69 citations
期間相互間の税配分,利益予想,証券価格の動き
1972 • 50 citations
Accounting and Analytical Methods
1967 • 29 citations
CONTROL IN SOCIO‐ECONOMIC ORGANIZATIONS: A RATIONALE FOR THE DESIGN OF MANAGEMENT CONTROL SYSTEMS, (SECTION I)
1971 • 29 citations
The Predictive‐Ability Criterion: Its Relevance in Evaluating Accounting Data
1971 • 23 citations
New directions for management accounting
1977 • 15 citations
On Market Efficiency and Financial Accounting
1977 • 12 citations
THE ARCHITECTURE OF REQUISITE VARIETY:
1976 • 11 citations
ACCOUNTING OBJECTIVES AND THE CORPORATE REPORT
1977 • 8 citations
AN EDUCATIONAL DESIGN FOR ‘SHIFTING’ DEGENERATE SOCIAL SCIENCE PARADIGMS: AN APPLICATION OF GENERAL SYSTEMS THEORY
1976 • 7 citations
Discussion of Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work
1974 • 6 citations
[Discussion of Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work]: A Reply
1974 • 3 citations