2020
DOI: 10.1177/1032373220964271
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Shades of theory: A topic modelling of ways of theorizing in accounting history research

Abstract: The article aims to explore ways of theorizing in accounting history research. The article draws on findings originating from a semi-automated text analysis by means of topic modelling of 1,300 accounting history papers published between 1996 and 2015 across six journals most relevant to the discipline. Findings show the presence of a whole range of ways of theorizing at different levels of abstraction (from narrating to conceptualizing to theorizing settings to grand theorizing). Different ways of theorizing … Show more

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Cited by 16 publications
(15 citation statements)
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References 86 publications
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“…Finally, the analysis complements recent research by Ferri et al (2018Ferri et al ( , 2021, illustrating the usefulness of computer-assisted machine-learning-based approaches to the study of accounting history. Computer-assisted approaches are becoming increasingly popular because these methods help to both organize and systematically analyze large-scale corpuses of data (cf.…”
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confidence: 57%
See 1 more Smart Citation
“…Finally, the analysis complements recent research by Ferri et al (2018Ferri et al ( , 2021, illustrating the usefulness of computer-assisted machine-learning-based approaches to the study of accounting history. Computer-assisted approaches are becoming increasingly popular because these methods help to both organize and systematically analyze large-scale corpuses of data (cf.…”
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confidence: 57%
“…DiMaggio et al, 2013). Like Ferri et al (2018Ferri et al ( , 2021, we believe that computer-assisted topic modeling techniques as well as social network methods can enhance our understandings of accounting history.…”
Section: Discussionmentioning
confidence: 99%
“…To analyse the excerpts we used Topic Modelling (Blei et al, 2003), a technique which is more and more used within management and organisational research to detect frames (Fligstein et al, 2017), deal with classification systems (Ferri et al, 2020), detect the emergence of novelties, deal with on-line content and analyse cultural dynamics (Hannigan et al, 2019). Within organisational studies, in example, Topic Modelling was used to analyse organisational culture (Schmiedel et al, 2019) or to link different discourses at individual level with issues at organisational level (Pareschi and Lusiani, 2020).…”
Section: Methods and Datamentioning
confidence: 99%
“…Also, we perform Topic Modelling to assist our interpretation, and in this case 'there is no statistical test for the optimal number of topics' (DiMaggio et al, 2013:582). Therefore, we preferred to value interpretability of the model (Grimmer and Stewart, 2013, p. 20) and, following a standard procedure (Ferri et al, 2020), we elicited models with 8, 10,12,14,16,18,20,22,24 and 26 topics and qualitatively analysed them. We ended up selecting the 14 topics solutions.…”
Section: Methods and Datamentioning
confidence: 99%
“…Thus, a comparative gender analysis across countries may provide insights into feminist viewpoints and voices (Carnegie et al 2003). New methodologies like automated text analysis utilize topic modeling of accounting history articles (Ferri et al, 2020).…”
Section: ___________________________________________________________________________mentioning
confidence: 99%