Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which … organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source … specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais. Design/methodology/approach – This paper uses …

accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design …/methodology/approach – The paper presents a citation analysis of articles appearing in selected English language accounting research journals for … included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for …

Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which … organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source … specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais. Design/methodology/approach – This paper uses …