| This project employs various analytical techniques developed in the accounting information systems and econometrics fields to depict the paradigmatic structure of accounting research literature. In this study, the Rutgers Accounting Research Database, a proprietary database summarizing the taxonomic and citation characteristics of major accounting research journals, is used to ascertain the existence of distinct accounting research paradigms, characterize the paradigms according to their topical and methodological characteristics, determine the role each paradigm plays in disseminating accounting knowledge through citation references, and evaluates the intellectual influence of each paradigm. An evaluative metric (optimal taxonomic diversity) is also developed to gauge the contribution of each paradigm to accounting research. The study concludes that the accounting research network is comprised of several significantly different paradigms, but that these paradigms co-exist in a symbiotic network of citations. The study also finds that accounting researchers value diversity in topical and methodological approaches, as demonstrated by their citation preferences. These findings contrast with the traditional Kuhnian depiction of mutually exclusive and non-communicating paradigms which use narrow sets of research bases and methodologies. |
