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Accounting History Research:Traditional and New Accounting History Perspectives

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  • Carmona, Salvador
  • Ezzamel, Mahmoud
  • Gutiérrez, Fernando

Abstract

Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la eterna polémica acerca de la “objetividad/subjetividad” de la investigación histórica. Así, mientras que la corriente más ortodoxa sostiene la idea de una interpretación objetiva de la historia, el enfoque alternativo defiende una interpretación de carácter crítico. En este artículo, nosotros pretendemos hacer una valoración del debate entre los enfoques tradicional y de nueva historia de la contabilidad. There is an ongoing debate in accounting history around the ways in which historical material should be gathered, interpreted, analysed and written. Lying at the heart of this debate is the perennial concern with ‘objective/interpretive’ modes of investigation. The mainstream orthodoxy of accounting history embraces the ‘objective’ view of history, whereas the alternative approach promotes interpretive and critical stances. The aim of this paper is to provide an overview of the achievements of NAH. This is attempted here by contrasting NAH with TAH along four dimensions: what counts as accounting; origins versus genealogies; roles of accounting; and sources of historical material. Under each of these dimensions, we show the differences between the two approaches and comment on the extent to which NAH may contribute to the study of accounting history.

Suggested Citation

  • Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis, Universidad Pablo de Olavide, issue 1, pages 24-53, December.
    • Handle: RePEc:dec:articl:2004-09:23-53
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    References listed on IDEAS

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    8. Lepore, Amedeo, 2005. "Sulle origini, sull'evoluzione e sullo stato dell'arte della Storia della Contabilità in Spagna. (Origin, evolution and state of the art of Accounting History in Spain)," De Computis, Universidad Pablo de Olavide, issue 3, pages 33-71, December.
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