Critical commentary: a response to comments made regarding "Changed rules theory and the evolution of accountancy"

Birkin, Frank, Edwards, Pam and Woodward, David (2000) Critical commentary: a response to comments made regarding "Changed rules theory and the evolution of accountancy". Critical Perspectives on Accounting, 11 (4), 505-511. (doi:10.1006/cpac.1999.0389).

Record type: Article

Abstract

Birkin et al. (1997) applied new arguments about the evolution of life on this planet to the evolution of accountancy and derived prospects from these new arguments. The arguments were based on discoveries made in the Burgess Shale as reported and explicated by Gould (1991). In particular, the Birkin et al. (1997) paper indicated that the use made of Social Darwinism within accountancy was incorrect according to these new arguments about evolution. The comments made regarding this paper claimed that Social Darwinism and the new arguments about evolution were not incompatible, that several errors of attribution were made and that the Birkin et al. (1997) paper failed to show that Darwin's theory of natural selection was incorrect. This response reveals how those comments were based on a misreading of the Birkin et al. (1997) paper and a misinterpretation of the fossil evidence of the Burgess Shale.

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