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Historiography for accounting Methodological contributions, contributors and thought patterns from 1983 to 2012

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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.

Keywords Accounting history, Methodologies, Citations, Accounting historiography, Contributions,Theoretical perspectives, Contributors

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 4, 2014 pp. 715-755

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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