An analysis of the development of accounting knowledge: A pragmatic approach

Theoretical studies of the historical development of the accounting discipline: A review and evidence

“…Other writers (e.g., Merino, 1993) have focused upon the development of practical, rather than academic, accounting knowledge.…”

Securities legislation and the accounting profession in the 1930s: The rhetoric and reality of the American Dream

“…5. See Sumner (1898) for a full explication for Social Darwinism; see Merino (1993) for discussion of the socioeconomic structure that resulted from its implementation after World War I; we see its natural extension in the concept of "economic Darwinism" today, which extends economic reasoning to all aspects (political and social) of American life. 6.…”

Performance-based Incentives and the Behavior of Accounting Academics: Responding to Changes

“…Apart from offering insights into the Spanish experience, this study is of general interest as it shows how academics modify their strategies and behavior in response to changes in their incentives, and contributes to the existing literature on the contemporary situation in the field of accounting research (e.g., Bricker, 1989;Chung, Pak & Cox, 1992;Merino, 1993;Reiter & Williams, 2002;Larrinaga 2005;Napier, 2006;Hopwood, 2008;or Sangster, 2011).…”