Historiography for accounting : Methodological contributions, contributors and thought patterns from 1983 to 2012
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 29 April 2014
Abstract
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
Acknowledgements
An earlier iteration of this paper was presented as a plenary address at the 7th Asia Pacific Interdisciplinary Research in Accounting Conference held in Kobe, Japan during 26-28 July 2013. The helpful comments provided by Jayne Bisman, Delfina Gomes, Christopher Napier, Lee Parker, Brian West and two anonymous referees on earlier versions of the paper are much appreciated. Sarah Carstens of the School of Accounting, RMIT University provided valuable research assistance.
Citation
D. Carnegie, G. (2014), "Historiography for accounting : Methodological contributions, contributors and thought patterns from 1983 to 2012", Accounting, Auditing & Accountability Journal, Vol. 27 No. 4, pp. 715-755. https://doi.org/10.1108/AAAJ-08-2013-1430
Publisher
:Emerald Group Publishing Limited
Copyright © 2014, Emerald Group Publishing Limited