Changed Rules Theory and the Evolution of Accountancy - A Comment
7 Pages Posted: 10 Aug 2008
Date Written: February 27, 2000
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: Suggested Citation