Changed Rules Theory and the Evolution of Accountancy

The Evolution of Darwinism in Business Studies

“…The same appears in this description of the character of Darwinism. "Darwin's evolutionary theory is an example of an inner logic that has wide cultural influence" (Birkin et al 1997), but the significance of its invocation has changed radically. At the start of last century Darwinism was the hallmark of a scientific method.…”

“…(Birkin et al 1997) However, such an understanding of Darwin's theory was not matched in the earliest invocations of Darwininsm in accounting and economics. It is the first objective of this study to document the change from Darwinism meaning 'the scientific method" to Darwinism meaning "survival of the fittest."…”

Financial comparability and environmental diversity: an international context

“…This difference is superficially apparent in conflicting goals whilst the underlying cause of the difference remains largely unrecognized. In previous papers, the authors have attempted to bring an environmental and ecological understanding to their accounting work (Birkin, 1996(Birkin, , 2000Birkin et al, 1997;Woodward, 1997a, 1997b;, but in this paper we intend to bring to those who work in the environmental discipline some knowledge of accounting developments that may impact their work.…”

Critical Commentarychanged Rules Theory and the Evolution of Accountancy — A Comment

“…( ) In a recent article Birkin et al 1997 proposed that Changed Rules Theory should provide the appropriate inner logic to drive accounting, in lieu of Social Darwinism. In this comment I take issue with the dichotomy between Darwinism and Changed Rules Theory.…”

“…( ) The recent publication by Birkin et al 1997 on the application of changed rules theory to the evolution of the discipline of accountancy addressed a very important issue. Their approach illuminated part of the history of the evolution of positivist theory, and increased our understanding of the ongoing process of accounting and its added value to society.…”