The DOI matches its Crossref record; 172 of the 172 references it cites were found in a registry or an index.
Accounts of change: 30 years of historical accounting research
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
Coase, R. H. (1937) · Economica · doi:10.1111/j.1468-0335.1937.tb00002.x · Cited by 23,972
Discipline and Punish: The Birth of the Prison.
Tarbet, D. W., Foucault, M., & Sheridan, A. (1978) · Eighteenth-Century Studies · doi:10.2307/2737970 · Cited by 19,200
Markets and Hierarchies: Analysis and Antitrust Implications.
O'Brien, D. P., & Williamson, O. E. (1976) · The Economic Journal · doi:10.2307/2230812 · Cited by 13,381
Science in Action: How to Follow Scientists and Engineers through Society
Bijker, W. E., & Latour, B. (1988) · Technology and Culture · doi:10.2307/3105094 · Cited by 10,767
Transaction-Cost Economics: The Governance of Contractual Relations
Williamson, O. E. (1979) · The Journal of Law and Economics · doi:10.1086/466942 · Cited by 10,190
(1987) · Cited by 8,955
The Modern Corporation and Private Property
Kline, J. V., Berle, A. A., & Means, G. C. (1933) · Columbia Law Review · doi:10.2307/1115736 · Cited by 7,361
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
The System of Professions: An Essay on the Division of Expert Labor.
Tolbert, P. S., & Abbott, A. (1990) · Administrative Science Quarterly · doi:10.2307/2393403 · Cited by 5,617
Cited by
Defining Islamic accounting: current issues, past roots
Napier, C. (2009) · Accounting History · doi:10.1177/1032373208098555 · Cited by 117
Self-citation
Metadata
- Authors
- Napier, C. J.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2006-07
- Volume
- 31
- Issue
- 4-5
- Pages
- 445-507
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2083926684
- Cited by
- 344
- References
- 172
- FWCI
- 75.88
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Accounts of change: 30 years of historical accounting research. https://app.cochat.ai/papers/10.1016/j.aos.2005.12.004
- The paper
- Napier, C. J. (2006). Accounts of change: 30 years of historical accounting research. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2005.12.004
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
