This paper continues t o study issues developed in a preceding manuscript which provided a definitional context for accounting history, its uses and limitations as a method of inquiry related t o educational endeavours, standard setting and practice. In this study two aspects of the development of the history of accounting, subject matter and methodology, are extensively explored within the context of a definition of historiography. A set of outline tables is provided t o assist researchers considering the topic areas as well as the process of historical inquiry, especially those scholars who d o not specialise in historical study. As in the previous paper, an extensive bibliography is provided.

This paper defines and relates contemporary applications of accounting history and is intended to assist scholars who do not specialize in historical study. A definitional distinction is drawn between history as a social science, with an emphasis on interpretation, criticism, and method, and history as a descriptive narrative form. Arguments are presented for the relevance of published accounting history studies to accounting pedagogy, policy and practice. The inherent limitations of historical inquiry are also explored. An appendix provides information on accounting history organizations, publications, and activities worldwide. A related paper which develops an accounting historiography will appear in a later issue of this journal.