Accounting, Auditing & Accountability Journal: Volume 9 Issue 3

Critical and interpretive histories: insights into accounting’s present and future through its past

Garry D. Carnegie, Christopher J. Napier

Accounting history has a long tradition, but in recent years it has expanded its interests and approaches. Early literature of accounting history that sought to glorify the…

The development of accounting in mid‐nineteenth century Britain: a non‐disciplinary view

Trevor Boyns, John Richard Edwards

Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries occurred with its use for disciplinary purposes at the…

Inside contracting at the Waltham Watch Company: Reassessing the economic rationalist and labour process perspectives

Richard K. Fleischman, Thomas Tyson

Accounting historians continue to debate the development of cost accounting procedures in late nineteenth‐century US mass‐production industries. While conventional historians…

Radicalizing accounting history: the potential of oral history

Theresa Hammond, Prem Sikka

Much of the historical research in accounting continues to mimic idealized scientific methods in which written and official evidence is privileged. This research advances the…

Propaganda, attitude change and uniform costing in the British printing industry, 1913‐1939

Stephen P. Walker, Falconer Mitchell

Analyses the attempt by a trade association (the British Federation of Master Printers) to secure the universal adoption by its members of a uniform costing system. It was…

Objectivity and the role of history in the development and review of accounting standards

Joni J. Young, Tom Mouck

Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a…