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Special Section: Mapping variety in the history of accounting and management practices

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  • Salvador Carmona
  • Luca Zan

Abstract

Research in accounting history is overwhelmingly dominated by studies addressing Anglo-Saxon settings of the period 1850-1940. In spite of the many perceptive insights arising from those investigations, such a tiny time-space intersection overlooks other historiographies that are equally important to advance understanding in accounting history. This article calls for mapping variety in the history of accounting and management practices by expanding the dimensions of time (i.e., history of the present but also of proto-industrial settings and ancient history) and space (i.e., Africa, Continental Europe, Islam, Latin-America, etc) that characterize present focus of accounting history research.

Suggested Citation

  • Salvador Carmona & Luca Zan, 2002. "Special Section: Mapping variety in the history of accounting and management practices," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 291-304.
    • Handle: RePEc:taf:euract:v:11:y:2002:i:2:p:291-304
    DOI: 10.1080/09638180220125526
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    Cited by:

    1. López Manjón, Jesús D. & Gutiérrez Hidalgo, Fernando & Carrasco Fenech, Francisco, 2016. "El olvido de un sistema de cálculo de costes andalusí (primer tercio del siglo XIII)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 187-194.
    2. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 296-322, February.
    3. Zan, Luca & Deng, Kent, 2017. "Micro foundations in the Great Divergence debate: opening up a new perspective," Economic History Working Papers 68944, London School of Economics and Political Science, Department of Economic History.
    4. Luca Zan, 2004. "Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 145-175.
    5. Jesús D. L—pez- Manj—n & Fernando Gutiérrez Hidalgo & Francisco Carrasco Fenech, 2009. "Cost calculations, religion and commerce: the Book of Good Government of the Souk of Malaga in the 13th Century," Working Papers 09.01, Universidad Pablo de Olavide, Department of Business Administration, revised Mar 2009.
    6. Jones, Michael John & Oldroyd, David, 2015. "The ‘internationalisation’ of accounting history publishing," The British Accounting Review, Elsevier, vol. 47(2), pages 117-123.
    7. Stephen Walker, 2011. "Editorial," Accounting History Review, Taylor & Francis Journals, vol. 21(1), pages 1-5.
    8. Adele Caldarelli & Clelia Fiondella & Marco Maffei & Rosanna Span?, 2014. "I Razionali della Gran Corte de? Conti di Napoli durante l?ultimo periodo borbonico," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 57-78.
    9. Paolo Ferri & Maria Lusiani & Luca Pareschi, 2016. "Accounting for accounting history: An exploratory study through topic modeling approach," Working Papers 5, Department of Management, Università Ca' Foscari Venezia.
    10. Alessia Patuelli & Jonida Carungu, 2016. "Accounting research trends during the last 20 years: evidence from Italy," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 65-85.
    11. John R. Edwards & Malcolm Anderson, 2011. "Writing masters and accountants in England," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(6), pages 685-717, August.

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