Accounting History: Definition and Relevance

Abstract

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.

The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting

“…The project was therefore exported and restructured in Scrivener in mid-2011. More information about Scrivener can be found here: http://literatureandlatte.com/ potential purposes for conducting accounting history research and made attempts to categorise different types of accounting histories and approaches to studying the subject (e.g., Carnegie & Napier, 1996;Previts, Parker, & Coffman, 1990a;1990b).…”

“…The second purpose has been for accounting history to serve as a historical resource to solve present problems, and the third purpose has been to serve as a subject for interpretation using various theoretical lenses. Previts, Parker, and Coffman (1990a) segment the potential for accounting history to serve as a historical resource to solve present problems into three areas where it can be of potential relevance. According to them, accounting history has the potential to serve as a resource for teaching accounting, considering contemporary accounting issues and regulation, and for the selection of accounting methods and procedures within companies.…”

“…Furthermore, using Previts et al's (1990a) three areas of potential use of accounting history, the dissertation would perhaps be most useful as a resource for considering contemporary accounting issues and regulation. Previts et al (1990a) identify two broad approaches to research in accounting history: narrative and interpretational. Narrative accounting history seeks to establish and describe past events, perhaps limited to a particular issue, topic, or episode.…”

“…Nonetheless, whereas these two categories might provide a useful entry point for considering various different historical studies in accounting, Previts et al (1990a) do well to caution the reader that both approaches adds to our understanding of the phenomena under investigation in different ways. Some historians go further and argue that divisions such as these, between "mere" description and explanation, are artificial and misleading.…”

Análise de práticas contabilísticas na antiga civilização mesopotâmica

“…No que tange à classificação deste estudo em História da Contabilidade, qualificamos a investigação como narrativa (PREVITS et al, 1990a) e tradicional (STEWART, 1992.…”