Towards a taxonomy of accounting

Title: Towards a taxonomy of accounting
Description: This article was written by Carolina Koornhof before she joined the University of Pretoria.; The homological transfer research method was used to derive a tentative taxonomy of the discipline of Accounting from the Nolan and Wetherbe taxonomy of the related discipline Management Information Systems. First the Nolan and Wetherbe taxonomy was updated to reflect recent developments in MIS. Then its concepts were replaced by equivalent accounting concepts to yield a homologous taxonomy of Accounting. Finally the proposed taxonomy was validated empirically by classifying 151 articles from three Accounting Journals and by evaluating the resulting classification in terms of five success criteria.
Creator: Koornhof, Carolina, 1959-
Subject: Framework; Taxonomy; Paradigm; Homological transfer research approach; System theory; Management information systems; Accounting
Publisher: School of Accounting Sciences, University of Pretoria
Date: 2009-11-12T06:24:15Z; 2009-11-12T06:24:15Z; 1993
Type: Article
Format: application/pdf
Identifier: Koornhof, C 1993, 'Towards a taxonomy of accounting', Meditari : Accountancy Research, vol. 1, pp. 143-164. [http://www.meditari.org.za]; 1022-2529; http://hdl.handle.net/2263/11817
Language: en
Rights: School of Accounting Sciences, University of Pretoria