Commentaries: Are accounting researchers under the tyranny of single theory perspectives?

Abstract

Raises several points of contention with Humphrey and Scapens’ paper. Questions their chronology of the accounting research scene in the 1980s, points out the possible dangers of pursuing the eclecticism advocated by the authors, and finds a proper definition of accounting theory to be lacking. However, commends the authors for raising interesting questions which will benefit from further debate and lead to a greater understanding of accounting research and practice.

Citation

Young, J. and Preston, A. (1996), "Commentaries: Are accounting researchers under the tyranny of single theory perspectives?", Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, pp. 107-111. https://doi.org/10.1108/EUM0000000004305