Accounting History

Citation

(2008), "Accounting History", Accounting, Auditing & Accountability Journal, Vol. 21 No. 4. https://doi.org/10.1108/aaaj.2008.05921daa.001

Accounting History

Article Type: Call for Papers From: Accounting, Auditing & Acccountability Journal, Volume 21, Issue 4.

Histories of Accounting Research

Accounting scholars, in general, tend to admire, even if unconsciously, the schools of thought and associated theoretical perspectives that have driven accounting research and structured debates in the academic community and beyond. Often, little is known about the historical development of such schools and the advent and development of key theoretical perspectives which form part of the taken-for-granted underpinnings of frames of reference.

This special issue will comprise articles that provide historical perspectives on schools of thought in accounting. Frequently, examinations of accounting research organise, synthesise and evaluate the published findings of various authors working within a specific paradigm (that is, literature reviews), or undertake a critical analysis of the assumptions and/or methods employed within particular paradigms, such as capital markets research. Accounting History has tended to ignore the research enterprise and focus on specific episodes, such as histories of standard-setting, histories of accounting and auditing techniques and practices, or histories of the profession, firms or prominent individuals. Furthermore, few historical studies in accounting examine the development of accounting research across space. To redress this omission, relevant manuscripts bringing new historical insights about accounting research are cordially invited for review.

Topics may include, but are not limited to, the following areas:

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  Examination of changing conceptions of the role of the academic as research paradigms shift, and/or in response to changing constellations of users/supporters of accounting research.

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  Identification and evaluation of “significant” past literature reviews.

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  The translation or mutation of research issues as they move across research paradigms. That is, how have “old” research questions been transformed or resurrected through the application of different research methods?

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  Tracing the trajectory of research questions as new research methods are introduced. What questions become possible, and which are abandoned, as research methods shift within a particular research stream such as auditing?

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  Identification of abandoned branches of the “family” tree and identification of any research streams which have become “locked in”.

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  Exploration of the crucial turning points that launched a literature or changed its questions.

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  Studies of the relationship(s) between the evolution of accounting research and broader social discourses and the absorption of accounting discourses within other disciplines.

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  Studies which explore why certain countries appear to become home base for particular types of research, such as investigations as to why capital markets research, for example, is more prominent in the US and accounting research within the critical paradigm is more widespread in the UK.

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  Longitudinal studies of the relationship(s) between accounting, business and economic history.

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  Explorations of the role played by accounting history research in broadening our understandings of contemporary accounting as a social and institutional practice.

Potential contributors are encouraged to interpret this theme using diverse theoretical and methodological perspectives and are strongly encouraged to contact the guest editors in advance to discuss their proposed topics. Submissions must be written in English and forwarded electronically, to the guest editors, by 15 February 2009. This special issue is scheduled to be published in late 2009/early 2010.

Guest editors:Alan Richardson, Schulich School of Business, York University, Toronto, ONJoni Young, Anderson School of Management, University of New Mexico, Albuquerque, NM, USAEmail: ARichardson@schulich.yorku.ca; young@mgt.unm.edu