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A New Approach to Archival Research to Understand the Influence of Robert Sprouse
Keegan Maguigan, Peter Oehlers, Richard Barndt

Last modified: 2020-10-09

Abstract


Robert Sprouse was a scholar, President of the American Accounting Association, and Financial Accounting Standards Board vice-chairman. Sprouse bridged the gap between academia and practice. While others have acknowledged his influence in the field of accounting (Previts & Merino, 1998; Zeff 1999; Swieringa, 2011), his connections with colleagues and contributions have not been studied in depth. This paper uses a new approach to archival research to demonstrate how Sprouse’s network and literature contributions can explain his influence in the field of accounting. By using analytical techniques, data visualization provides a greater understanding of Sprouse’s career.

Among the techniques that can be used are network analysis and literature mapping. Network analysis is becoming increasing important in digital history research. The results of a network study can be used as an illustration and a tool for understanding (Graham et. al, 2016). Additionally, a literature map is a visual summary to understand how a qualitative study adds to, extends, or replicates existing research (Creswell, 2016).

Expected results indicate that in addition to Sprouse’s distinct connections and contributions, he was an integral part of the academic study and practice of accounting, including research and application of accounting concepts. For example, Sprouse’s colleagues played an important role in the development of his career which included literature that discussed fundamental accounting concepts as well as analyzed their practical application.


Keywords


Accounting History; Network Analysis; Literature Mapping