Changed Rules Theory and the Evolution of Accountancy - A Comment

7 Pages Posted: 10 Aug 2008

See all articles by Rachel F. Baskerville

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Date Written: February 27, 2000

Abstract

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. I show that both of Changed Rules Theory and Darwinism, when correctly presented, lead to the perspectives the authors recommend.

Keywords: Social Darwinism, Changed rules theory, Darwinism, S.J.Gould

JEL Classification: M40, B30

Suggested Citation

Baskerville, Rachel F., Changed Rules Theory and the Evolution of Accountancy - A Comment (February 27, 2000). Critical Perspectives on Accouting, Vol. 11, 2000, Available at SSRN: https://ssrn.com/abstract=1213724

Rachel F. Baskerville (Contact Author)

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand
006444636951 (Phone)
006444635076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

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