Accounting History Research:Traditional and New Accounting History Perspectives
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.
Volume (Year): (2004)
Issue (Month): 1 (December)
|Contact details of provider:|| Web page: http://www.aeca.es/|
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
- A. E. Fernández Jilberto, 1991. "Introduction," International Journal of Political Economy, M.E. Sharpe, Inc., vol. 21(1), pages 3-9, April.
- Marcia Annisette, 1999. "Importing accounting: the case of Trinidad and Tobago," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 103-133.
- Arjo Klamer & Donald McCloskey, 1992. "Accounting as the master metaphor of economics," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 145-160.
- Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
- Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
- Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
- Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
- Salvador Carmona & Marta Macías, 2001. "Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887)," Abacus, Accounting Foundation, University of Sydney, vol. 37(2), pages 139-165.
When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:23-53. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.