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Some reflections on the orientations and volume of accounting history research in the 21st century


  • Hernández Esteve, Esteban


Este artículo toma como punto de partida el 8th World Congress of Accounting Historians e intenta identificar las orientaciones que la investigación en historia de la contabilidad ha seguido desde entonces, es decir, desde el año 2000 hasta el 2007, los primeros años del siglo XX. El principal propósito de este ensayo es averiguar si ha habido novedades significativas en las direcciones de la investigación o, si por el contrario, su desarrollo ha seguido el curso previsible. Trataremos de asociar este propósito al estudio del volumen de la investigación publicada a este respecto en las principales revistas de contabilidad. Después de haber examinado y descrito la evolución de la historia de la contabilidad en estos primeros años del presente siglo, presentaremos algunas consideraciones personales acerca de los derroteros en que la investigación podría moverse en el próximo futuro. Taking as starting point the 8th World Congress of Accounting Historians this paper attempts to identify the orientations followed by accounting history research in the first years of the 21st century, that is, from 2000 up to 2007. The main purpose of the attempt is to find out whether there have been significant novelties in the directions of research or, on the contrary, its development has run in the foreseeable course. We shall try to associate this purpose to the study of the amount of related research published in the main accounting journals. After having examined and described the developments of accounting history research in the first years of present century, the paper presents some considerations on the directions in which research should move in the next future.

Suggested Citation

  • Hernández Esteve, Esteban, 2008. "Some reflections on the orientations and volume of accounting history research in the 21st century," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 9, pages 97-135, December.
  • Handle: RePEc:dec:articl:2004-09:97-135

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    References listed on IDEAS

    1. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 296-322, February.
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    Cited by:

    1. Jesús Damian Lopez Manjon, 2011. "The Role of Stakeholders in Accounting of Private Patrimonies The Management Of The Osuna Ducal Estate (1590-1633)," Working Papers 11.03, Universidad Pablo de Olavide, Department of Business Administration, revised Jul 2011.


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