J. Fleming, Robert et al., TRACING THE EVOLUTION OF RESEARCH IN THE ACCOUNTING REVIEW THROUGH ITS LEADING AUTHORS: THE 1946-1965 PERIOD, Accounting historians journal , 18(2), 1991, pp. 27-53
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.