RECENT contributions to accounting theory have tended to emphasize - interdisciplinary contributions psychology, sociology, economics, engineering, communications, mathematics, measurement and decision theory. "The Anglo-American literature, even accounting literature—at least in the sector of micro-accounting—has been comparatively little concerned with the systematic articulation of classes and groups of accounts."
If "classification" is a necessary part of accounting theory, then so should be a general philosophy of "classifying." Otherwise we could not wittingly apprehend and criticize contemporary examples of half-witted pragmatism.
The first section of this paper is concerned with taxonomy per se. The second section contains analyses of some recent instances purporting to classify some aspect of accounting. The final section summarizes a tentative dual taxonomy for accounting research.