This paper presents the results of a text based exploratory study of over 20,000 academic articles published in seven top research journals from 1960-2010. The goal is to investigate the general research foci of economists over the last fifty years, how (if at all) they have changed over time,...

This paper presents the results of a text based exploratory study of over 20,000 academic articles published in seven top research journals from 1960-2010. The goal is to investigate the general research foci of economists over the last fifty years, how (if at all) they have changed over time,...

This paper presents an overview and primer on the postpositivist philosophy of critical realism. The examination of this research paradigm commences with the identification of the underlying motivations that prompted a personal exploration of critical realism. A brief review of ontology,...

Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting literature has not been without controversy. This paper addresses one of the key issues of dispute: the role of critical...

This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...

Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They document a growing number of studies using quasi-experimental methods and provide a critical perspective on this trend as well as the use of these methods in the accounting...

Financial accounting is rooted in national thoughts, traditions and institutional settings. As a consequence, accounting has developed heterogeneously over time and fulfilled contracting purposes in divergent national environments. Against this background, we argue that the ongoing process of...