e-journal

Accounting’s past, present and future: the unifying power of history

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Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing
& Accountability Journal published in 1996 on the theme “Accounting history into the twenty-first
century”, in order to identify and assess the impact of the special issue in shaping developments in the
accounting history literature, and to consider issues for future historical research in accounting.
Design/methodology/approach – A retrospective and prospective essay focusing on
developments in the historical accounting literature.
Findings – The special issue’s advocacy of critical and interpretive histories of accounting’s past has
influenced subsequent research, particularly within the various research themes identified in the issue.
The most significant aspect of this influence has been the engagement of increasing numbers of
accounting historians with theoretical perspectives and analytical frameworks.
Research limitations/implications – The present study examines the content and impact of a
single journal issue. It explores future research possibilities, which inevitably involves speculation.
Originality/value – In addressing recent developments in the literature through the lens of the
special issue, the paper emphasises the unifying power of history and offers ideas, insights and
reflections that may assist in stimulating originality in future studies of accounting’s past.

Keywords Journals, Accounting, History, Accounting history, Critical and interpretive histories,
Archives, Research taxonomy, Research projects

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 25 No. 2, 2012 pp. 328-369

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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