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Positive accounting emerged with empirical studies that proliferated in accounting in the late 1960s. It was organized as an academic school of thought of discipline by the work of Ross Watts and Jerold Zimmerman (in 1978 and 1986) at the William E. Simon School of Business Administration at the University of Rochester, and by the founding of the Journal of Accounting and Economics in 1979.
Vernon Kenneth Zimmerman (born 1928) is an American accounting scholar and Professor of accounting at the University of Illinois Urbana Champaign, known for his work on the accounting history and international accounting theory. [1] [2]
William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review. [1]
Ethel Watts (1895 – 1963) was an English accountant who is remembered for being the first woman to become a chartered accountant through examination. [1] Early life
The theory of the firm consists of a number of economic theories that explain and predict the nature of the firm, ... Accounting, Economics, and Law. 1 (1).
Ananias Charles (A. C.) Littleton (December 4, 1886 – January 13, 1974) was an American accounting scholar and professor of accounting at the University of Illinois. He is known as prominent educator, [ 1 ] and for his work on the history of accounting .
James G. March - theory of the firm (1960s) Constantinos Markides - strategic management and strategy dynamics (1990s) Harry Markowitz - modern portfolio theory (1960s, 1970s), Nobel Prize in 1990; Perry Marshall; John C. Maxwell - leadership (1990s, 2000s, 2010s) Elton Mayo - job satisfaction and Hawthorne effect (1920s, 1930s) John H. McArthur
British Accounting Review: 0890-8389: 0.986 Elsevier [27] Nathan Lael Joseph, Aston University Alan Lowe, Aston University [27] Behavioral Research in Accounting: 1558-8009: 0.457 American Accounting Association [28] Steven Salterio, Queen's University [28] Contemporary Accounting Research: 0823-9150: 2.604 Canadian Academic Accounting ...