An Accounting Historiography: Subject Matter and Methodology

Abstract

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.

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).…”

“…Within the two broad approaches to research in accounting history, Previts, Parker, and Coffman (1990b) propose that accounting histories can be divided based on the subject matter under investigation. They identify seven categories: general (e.g., J. D. Edwards, 1960), institutional (e.g., Olson, 1982), and critical history (e.g., Glautier, 1983) as well as biography (e.g., Cooper, 1982;Previts & Taylor, 1978;Roberts, 1975), bibliography (e.g., Wells, 1978), historiography (e.g., Napier, 2008), and studies about the development of accounting thought (e.g., Chatfield, 1977;Deinzer, 1965;Mattessich, 1984).…”

Asignación de gastos e ingresos como mecanismo de arbitraje

“…En lo que a la metodología empleada se refiere, autores como Previts et al (1990) y Miranti jr. et al (2003 han indicado lo apropiado del método del caso para la investigación en historia de los negocios en general y de la contabilidad en particular, ya que esta metodología proporciona una visión global de los problemas y permite simultáneamente la toma en consideración de una multiplicidad de variables. El trabajo se basa en las fuentes primarias conservadas en el Archivo de la Antigua Universidad de Osuna (AUO) y se estructura como sigue.…”

Public Accounting Reform from Institutional Theory Perspectives: Case of Turkey

“…Historical processes have shown that states, which are powerful central structures in the collection and dissemination of incomes, are more successful in shaping internal and external politics than other states [1][2][3]. Such a centralization will not prevent the increase in tax revenues, but will prevent the lost income from being lost in middle-man stages.…”

“…Some pieces of the literature indicate that accounting researchers investigate the development of accounting idea, explain how and why it changes, and discuss the social, economic, environmental and individual factors that inluence changes. By means of these studies, it becomes easier to understand accounting as a social and political activity within itself and thus to be able to understand the economic, institutional, political and social environment of the turnover of the practices [2].…”