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Accounting History During The Colonial Era In The North Borneo: A Methodological Discussion

Author

Listed:
  • Rasid Mail

    (Universiti Malaysia Sabah, Kota Kinabalu, Sabah, Malaysia)

  • Sharifah Milda Amirul

    (Universiti Malaysia Sabah, Kota Kinabalu, Sabah, Malaysia)

  • Noor Kaziemah Sariman

    (Universiti Malaysia Sabah, Kota Kinabalu, Sabah, Malaysia)

  • Sharifah Rahama Amirul

    (Universiti Malaysia Sabah, Kota Kinabalu, Sabah, Malaysia)

Abstract

The importance of historical aspects of accounting practice and its development in understanding current practice and predicting the future is argued. However, historical study is challenging for accounting specifically, despite its historical nature in reporting the past. Its unique feature as a social practice that is interconnected with other social activities in the past makes it challenging to understand, interpret, and describe the past. Fundamental issues such as research framework and concept, validity and reliability, and data collection have always been debated. Data availability, relevancy, and dependability are always restrained due to the nature of historical data itself. As the accounting historian urging for more historical research, which is rarely available in Asian regions, this paper presented a methodological approach based on empirical historical research of accounting practice in North Borneo (1881-1963). We aim to provide insight on the data collection process, which is rather challenging in advocating the fascination of accounting historical research. We also highlight the key importance of necessary skills in analysing and interpreting historical data.

Suggested Citation

  • Rasid Mail & Sharifah Milda Amirul & Noor Kaziemah Sariman & Sharifah Rahama Amirul, 2025. "Accounting History During The Colonial Era In The North Borneo: A Methodological Discussion," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(14), pages 2347-2360, October.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-14:p:2347-2360
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