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Historiography for accounting

Author

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  • Garry D. Carnegie

Abstract

Purpose - – The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography. Design/methodology/approach - – An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography. Findings - – The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive. Research limitations/implications - – The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time. Originality/value - – The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

Suggested Citation

  • Garry D. Carnegie, 2014. "Historiography for accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(4), pages 715-755, April.
    • Handle: RePEc:eme:aaajpp:v:27:y:2014:i:4:p:715-755
    DOI: 10.1108/AAAJ-08-2013-1430
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    Citations

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    Cited by:

    1. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    2. Maran, Laura & Bracci, Enrico & Funnell, Warwick, 2016. "Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 60-78.
    3. Vita Semanyuk, 2017. "Necessity of Fundamental Changes of Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-80, December.
    4. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    5. Giuseppe Modarelli, 2021. "Accounting and the budget negotiation process: The case of the Holy Shroud Exposition (1931) during a period of austerity," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-53.

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