Towards a taxonomy of accounting

Koornhof, Carolina, 1959-

dc.contributor.author	Koornhof, Carolina, 1959-
dc.date.accessioned	2009-11-12T06:24:15Z
dc.date.available	2009-11-12T06:24:15Z
dc.date.issued	1993
dc.description	This article was written by Carolina Koornhof before she joined the University of Pretoria.	en_US
dc.description.abstract	The homological transfer research method was used to derive a tentative taxonomy of the discipline of Accounting from the Nolan and Wetherbe taxonomy of the related discipline Management Information Systems. First the Nolan and Wetherbe taxonomy was updated to reflect recent developments in MIS. Then its concepts were replaced by equivalent accounting concepts to yield a homologous taxonomy of Accounting. Finally the proposed taxonomy was validated empirically by classifying 151 articles from three Accounting Journals and by evaluating the resulting classification in terms of five success criteria.	en_US
dc.identifier.citation	Koornhof, C 1993, 'Towards a taxonomy of accounting', Meditari : Accountancy Research, vol. 1, pp. 143-164. [http://www.meditari.org.za]	en_US
dc.identifier.issn	1022-2529
dc.identifier.uri	http://hdl.handle.net/2263/11817
dc.language.iso	en	en_US
dc.publisher	School of Accounting Sciences, University of Pretoria	en_US
dc.rights	School of Accounting Sciences, University of Pretoria	en_US
dc.subject	Framework	en
dc.subject	Taxonomy	en
dc.subject	Paradigm	en
dc.subject	Homological transfer research approach	en
dc.subject.lcsh	System theory	en
dc.subject.lcsh	Management information systems	en
dc.subject.lcsh	Accounting	en
dc.title	Towards a taxonomy of accounting	en_US
dc.type	Article	en_US