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Abstract______________________________________________________________________Drawing on extensive evidence gathered from all accounting history papers published in major research journals during the 1990s, it is argued that extant patterns of dissemination of accounting history research in international contexts are less than efficient, which in turn results in a glaring neglect of the 'majority' in 'international' journals in the English language. My understanding of the term majority refers to the subjects who conduct research (i.e., men and women affiliated to non-Anglo-Saxon institutions), the research settings (i.e., non-Anglo-Saxon environments), and the observation periods (i.e., those different from . At best, some of historiographies have a superficial visibility in the international arena, whereas most of them are fully neglected. I shall argue that accounting history research would gain in strength if other scholars, settings, and periods of study were added to those regularly reflected in 'international' journals. I contend that such broadening of the discipline represents the most important challenge for accounting historians in the years to come.

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Research on the relationship between accounting and religion or religious institutions is remarkably sparse. The lack of academic interest in studying accounting in religious institutions is rather perplexing, given the prominence of such institutions in most historical and contemporary societies, both spiritually and economically. In this introductory article, we first address research with a historical focus and then move on to study research on accounting and contemporary religious institutions. Our review of the literature indicates that research in this area remains at an embryonic state and that studies included in this special issue may contribute to the literature on the sacred–profane divide as well as on forms of accounting and accountability. We conclude by identifying a number of research areas that may attract the attention of scholars in the fields of accounting and accounting history.

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