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Special issue on international accounting history

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  • Alan Richardson

Abstract

As firms, markets and regulation becomes global in scope, we need to understand cultures other than our own and the factors that shape the pattern of transnational development. This special issue of Accounting and Business Research includes examples of work in international accounting history that can provide insights into the international development of accounting practice and institutions. The papers include an examination of the linkages between the international business and political science literatures and accounting history (Richardson and MacDonald), a genealogy of the Niven family spanning two continents (Lee), an examination of the origins of operational auditing (Flesher and Zareski), and a history of voluntary harmonisation efforts among Nordic countries (Aisbitt).

Suggested Citation

  • Alan Richardson, 2002. "Special issue on international accounting history," Accounting and Business Research, Taylor & Francis Journals, vol. 32(2), pages 63-65.
    • Handle: RePEc:taf:acctbr:v:32:y:2002:i:2:p:63-65
    DOI: 10.1080/00014788.2002.9728956
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    Cited by:

    1. Luca Zan, 2004. "Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 145-175.
    2. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.

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