e-journal
Critical and interpretive histories: insights into accounting’s present and future through its past
Recent years have witnessed an explosion in the academic literature of accounting history, not only in the English language but throughout the world.This growth has manifested itself not just in the number of publications but in the topics examined, research approaches adopted, and range of theoretical
perspectives applied to the study of accounting through its history. Indeed,accounting history is mature enough for researchers to start to divide into “schools” practising very different modes of study and adopting distinct problematizations of the history of accounting. Labels such as “traditionalist”,
“antiquarian”, “post-modernist”, “Foucauldian”, “critical historian”, “Marxist”are pinned to those identified as members of different groups or even embraced with pride. Claims are made for a “new accounting history” (Miller et al., 1991), which is seen as “a loose assemblage of often quite disparate research questions and issues”.
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