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Keywords: positive research
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Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2017) 44 (2): 99–108.
Published: 01 December 2017
... accounting history critical accounting research EMH double-entry Pacioli positive research research paradigms This paper links the development of double entry bookkeeping (DEB) and the concept of earnings or profit with the positivist emphasis of accounting research, an orientation that has...
