Kuhnian interpretation of the historical evolution of accounting

Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn\u27s The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting\u27s dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the normal science of Kuhn\u27s theory. Further parallels become apparent when Kuhn\u27s concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This portrayal of accounting\u27s evolution suggests an uncertain future for the accounting discipline