The images that have shaped accounting theory

Theory of the firm: Managerial behavior, agency costs and ownership structure

1976 • 62,465 citations

An Empirical Evaluation of Accounting Income Numbers

1968 • 6,381 citations

The Information Content of Annual Earnings Announcements

1968 • 2,768 citations

Towards A Positive Theory of the Determination of Accounting Standards

2006 • 2,445 citations

Paradigms, Metaphors, and Puzzle Solving in Organization Theory

1980 • 1,414 citations

The Roles of Accounting in Organizations and Society

2005 • 1,150 citations

The Theory and Measurement of Business Income

1961 • 990 citations

The normative origins of positive theories: Ideology and accounting thought

1982 • 625 citations

An introduction to corporate accounting standards

1940 • 569 citations

Accounting, evaluation, and economic behavior

1966 • 479 citations

An income strategy approach to the positive theory of accounting standard setting/choice

1981 • 457 citations

Organizational learning and management information systems

1977 • 352 citations

Theory of the measurement of enterprise income

1970 • 324 citations

Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work

1974 • 301 citations

The Rise of “Economic Consequences”

2010 • 259 citations

Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements

1981 • 240 citations

Human information processing research in accounting: The state of the art

1977 • 218 citations

Market failure fallacies and accounting information

1980 • 175 citations

Structure of accounting theory

1962 • 165 citations

Information inductance and its significance for accounting

1977 • 134 citations

Magic, accounting and morale

1977 • 125 citations

A statement of accounting principles

1938 • 122 citations

The effect of the separation of ownership from control on accounting policy decisions

1974 • 121 citations

Truth in Accounting

1939 • 109 citations

Statement of Accounting Theory and Theory Acceptance

1978 • 103 citations

Linguistic relativity in accounting

1978 • 100 citations

Toward a Science of Accounting

1975 • 91 citations

The Theory and Measurement of Business Income

1962 • 69 citations

Accounting for accounting: A story about managerial accounting

1983 • 58 citations

MBO, political rationality and information inductance

1979 • 25 citations