Article2014

Historiography for accounting

38 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting Theory and Financial Reporting Accounting and Organizational Management Philosophy, History, and Historiography

Abstract

Purpose – The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography. Design/methodology/approach – An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography. Findings – The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive. Research limitations/implications – The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time. Originality/value – The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

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References

1987Accounting and the construction of the governable person 1987The archeology of accounting systems 1983On trying to study accounting in the contexts in which it operates 1986Accounting and the examination: A genealogy of disciplinary power 1994Accounting as Social and Institutional Practice 1982The normative origins of positive theories: Ideology and accounting thought 1996Critical and interpretive histories: insights into accounting’s present and future through its past 1993Genealogies of calculation

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2017A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe 2017Epistemology and management science: Is accounting history still a legitimate subject of study?2016The debate between postmodernism and historiography: An accounting historian’s manifesto 2020Accounting as an instrument of power: The case of an Italian hospital in the late nineteenth century 2019Reflections on a journey with Accounting History as an international refereed journal, 1995–2019

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