John C. Fellingham

John C. Fellingham's work sits at the intersection of accounting theory and decision sciences, examining foundational questions such as whether accounting functions as an information system and how concepts like double-entry bookkeeping relate to ideas from information theory and physics. His research is largely conceptual, exploring the theoretical underpinnings of accounting practices rather than empirical or applied topics like auditing or auction design directly.

Publication output has been sparse and irregular over the last decade, with a small cluster of outputs in 2018 followed by occasional single publications and gaps in most other years.

Generated by claude-sonnet-5 from public bibliographic data · Jul 20, 2026