The Accounting Historians Journal Vol. 18, No. 2 December 1991
Robert J. Fleming Samuel P. Graci and
Joel E. Thompson NORTHERN MICHIGAN UNIVERSITY
TRACING THE EVOLUTION OF RESEARCH IN THE ACCOUNTING REVIEW THROUGH ITS LEADING AUTHORS: THE 1946-1965 PERIOD
Abstract: 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 orienta-tion.
The purpose of this paper is to increase the understanding of the development of accounting research as published in The Ac-counting Review, one of the premier as well as oldest journals in the field. In a related paper by Fleming, Graci and Thompson , the work of the 19 Leading (i.e., most prolific) Authors of The Accounting Review during 1926-1945 was compared with the work published while Sundem and Kinney were Editors of The Accounting Review (1982-1989). The major finding in that paper was that the early Leading Authors, several with significant practi-cal experience, tended to write articles, in terms of topics, research methods, citations, and length, which would be of interest to prac-titioners.
The authors are grateful to Rob Bricker, Jesse Dillard, Bob Elmore, Walker Fesmire, Dieter Weiss, and two anonymous referees for reviewing earlier versions of this paper. Also, the authors wish to thank Tom Koster for his assistance on this project.