TRACING THE EVOLUTION OF RESEARCH IN <i>THE ACCOUNTING REVIEW</i> THROUGH ITS LEADING AUTHORS: THE 1946–1965 PERIOD

Abstract

In order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946–1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded that the work of the Leading Authors during the 1926–1945 period was characterized by a practical orientation. The Accounting Review in many respects remained a practically oriented journal during 1946–1965. However, changes are evident that were contributing factors in the evolution of The Accounting Review into its current quantitative/empirical orientation.