We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records …, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history … accounting history in three ways: providing useful thoughts experiments valuable to researchers interested in the development of …

Accounting research productivity has acquired mythic characteristics. What constitutes productivity in accounting … research, in particular financial accounting research, has for decades not been measured by the amount of work that is required … various ways productivity in financial accounting research is benchmarked and how the meaning of accounting research …

also an important theoretical problem of accounting theory. The accounting unit or unit of measure agenda in the money … economy is indispensable to accounting theory. Adequate theoretical descriptions and procedures for stabilization of a … monetary unit can be seen as a solid basis for a more or less coherent system of objectives and assumptions for accounting …

This paper studies the balance constraint (debit=credit) in bookkeeping, its causes and its consequences for accounting … earnings statement and balance sheet; 3) have direct implications for valuation puzzles encountered in accounting, like … accounting for OCI or stock-based compensation, and the difference between earnings or balance-sheet approaches to valuation …

In this paper, we study spatial competition in the U.S. audit market while accounting for its two-tiered nature. We …