No abstract

With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory — to demonstrate its use in historical research.

Most studies of work-related Type A behavior have been conducted with samples of white men. Using a mail questionnaire to assess Type A behavior, job satisfaction, and daily stress and tension among 250 black men and 233 black women public accountants, the prevalence of Type A behavior and its relationship with satisfaction and stress were highly consistent with those reported for other samples of white men and women.

Portions of the cognitive social learning model proposed by Price as an explanation for the development and maintenance of Type A behavior were examined empirically. Specifically, the hypothesis that Type A behavior is fostered by various beliefs and fears and that these same beliefs and fears arise, in part, as the result of certain parental characteristics was investigated. A questionnaire assessing Type A behavior and the beliefs, fears, and parental characteristics proposed by Price was constructed and administered to a sample of males and females. The results indicated moderate associations between the variables examined for both males and females, with no significant gender differences in the pattern of relationships. The findings are congruent with relationships proposed by Price's model. Implications of the model are discussed in terms of additional research needed.