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'Presenting' the past: perspectives on time for accounting and management history

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  • Lee Parker

Abstract

Concepts of time in accounting and management historiography have only previously been considered as partial subsets of other methodological issues. This paper investigates our concepts of historical time with a view to offering alternative foundations to the unidirectional linear concept of chronological time employed in historical research project design and execution. Its analytical approach is pluralist in that it draws upon the historiographic writings of historians and historical theorists of traditional and post-modern persuasions, both within and beyond the accounting and management history fields. It addresses teleological, historicist and narrativist temporal underpinnings and considers historical practice in relation to assumptions about and interpretations of continuity and discontinuity. Time is extended beyond its conventional accounting and management chronology to include consideration of co-present, cyclical, relativist, structuralist and spatial time. Intrinsic and reflexive relationships between past, present and future are explored. The paper argues for a postmodern pluralisation of our historiographic approaches to time and their informing revisitations of historical accounting and management subjects with a view to better understanding that which we thought we already knew.

Suggested Citation

  • Lee Parker, 2004. "'Presenting' the past: perspectives on time for accounting and management history," Accounting History Review, Taylor & Francis Journals, vol. 14(1), pages 1-27.
  • Handle: RePEc:taf:acbsfi:v:14:y:2004:i:1:p:1-27
    DOI: 10.1080/0958520042000176902
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    References listed on IDEAS

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    1. Gary John Previts & Robert Bricker, 1994. "Fact and Theory in Accounting History: Presentmindedness and Capital Market Research," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 625-641, March.
    2. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    3. Mills, Patti A., 1993. "Accounting history as social science: A cautionary note," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 801-803.
    4. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
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    Cited by:

    1. Clinton Free & Vaughan S. Radcliffe & Crawford Spence & Mitchell J. Stein, 2020. "Auditing and the Development of the Modern State," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 485-513, March.
    2. Parker, Lee D., 2008. "Interpreting interpretive accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 909-914.
    3. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
    4. Stephen P. Walker, 2008. "Accounting histories of women: beyond recovery?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 580-610, May.
    5. Lamberton, Geoffrey, 2015. "Accounting and happiness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 16-30.

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