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Accounting Research and Theory: the age of neo-empiricism
Faculty of Business - Accounting & Finance Working Papers
  • M. Gaffikin, University of Wollongong
Publication Date
The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology) and with the aid of computers, attempts to theorise accounting took a new direction. Large data collection and analysis emphasized a purportedly more systematic empirical approach to developing theory.
Citation Information
M. Gaffikin. "Accounting Research and Theory: the age of neo-empiricism" (2005)
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