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Alia Alshamari

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Open access Jul 2026

The functional use of theory in accounting research: evidence from leading journals

This study aims to examine how theory is used in articles published in leading accounting journals and considers what these patterns imply for the development of the discipline. Using Gregor’s (2006) taxonomy, this study analyses a stratified random sample of 200 articles from six leading accounting journals...

Alia Alshamari, Gail Ridley, Debbie Wills · 0 citations

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