Accounting historiography: looking back to the future

Lee David Parker

42 citations0/0 files storedMeditari Accountancy Research

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Accounting Theory and Financial Reporting Accounting and Organizational Management Accounting and Financial Management

Abstract

Purpose – This paper aims to contextualise and critically evaluate the state of accounting historiography, its past and future agenda as a foundation for future scholars’ design and pursuit of accounting history research. Design/methodology/approach – Focussing on the historiographic accounting history literature, the paper draws on prior state-of-the-art reviews as well as a range of contemporary accounting history research studies to provide an overview of the accounting history community internationally, its emergence, institutions, theories and methodologies. Findings – Accounting history researchers are identified now as an established and growing international community of scholars, increasingly diverse in national origins and focus, yet still on the threshold of moving beyond its specialist literature into general accounting and history research literatures. Nonetheless, their historiography exhibits a vibrant theoretical and methodological discourse that has laid the foundations for expanding opportunities in both research subjects and approaches available for study. Research limitations/implications – Theoretical and methodological proliferation offers a wealth of options for further research in this field, in terms of subject matter focus and in terms of innovative and insightful approaches to their investigation. Practical implications – Findings already available in the accounting history literature offer useful foundational understandings that have the potential to better inform contemporary policy and practice decision-makers. Originality/value – The paper provides a reference point for emerging and established scholars in accounting history, presenting a summary of their underlying historical institutional and historiographic development contexts and offering a research agenda based on theoretical and methodological diversity.

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References

1996Critical and interpretive histories: insights into accounting’s present and future through its past 2003What counts as “theory” in qualitative management and accounting research? Introducing five levels of theorizing 2006Accounts of change: 30 years of historical accounting research 1991The new accounting history: An introduction 2007Narrative and History 1997Deconstructing History 2002Exploring comparative international accounting history 2004Language, translation and the problem of international accounting communication

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