Patterns of Analysis in Accounting History

Abstract

Although accounting historians have produced a rich literature in recent years their brand of researc has achieved only marginal status among the approaches that scholars have pursued in comprehending the significance of this specialized knowledge. The reason for this, I believe, results from the historians ' hesitancy either to establish or to amplify theoretical constructs. Contemporary scholarseem contento stress the unique details of particular cases and remain uncomfortable with the challenge of making general statements about accounting's broader social and economic significance. The marginal status of accounting history is further evidenced in the curricula of leading universities. Few programs require, or even offer, formal historical training. Indeed, the American Assembly of Collegiate Schools of Business (AACSB), the accrediting body for bachelors and masters level programs, while affirming the relevance of a business history elective, does not recognize the need for the specialized study of the past experience of accounting, finance or marketing. Nor are circumstances more encouraging in

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