Article1999

HISTORIOGRAPHY, CAUSALITY, AND POSITIONING: AN UNSYSTEMATIC VIEW OF ACCOUNTING HISTORY

44 citations0/0 files storedAccounting Historians Journal

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

Abstract

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative nontheoretical approach.

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References

1990The transformation of corporate control 1987The archeology of accounting systems 1931The Whig interpretation of history 1981Comparative International Accounting 1996Critical and interpretive histories: insights into accounting’s present and future through its past 1993Genealogies of calculation 1988The genesis of accountability: The west point connections 1961The Rise and Fall of the Third Reich

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2012The Dutch East-India Company and accounting for social capital at the dawn of modern capitalism 1602–1623 2012Islamic banking in Pakistan: A history of emergent accountability and regulation 2015Accounting historiography: looking back to the future 2006Editorial 2014Historiography for accounting 2010Saint Anna’s Hospital in Ferrara, Italy: Accounting and organizational change during the Devolution

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