The development of the specialist accounting history literature in the English language

Carnegie, Garry D.; McWatters, Cheryl S.; Potter, Brad

doi:10.1108/09513570310472058

Cited by 42 publications

(52 citation statements)

References 35 publications

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“…Important developments in the accounting history area result an increase in the publications in this area (Carnegie et al 2003;Carmona, 2006, De Serra Faria, 2008Sánchez-Matamoros & Hidalgo, 2011).…”

Section: Literature Reviewmentioning

confidence: 99%

“…In recent years there are several researches conducted studies on the publishing patterns of the academicians in accounting history (Carnegie & Napier, 2002;Anderson, 2002;Carnegie et al, 2003;Williams & Wines, 2006;Shimizu et al, 2007;De Serra Faria, 2008;Fleischman & Schuele, 2009;Bisman, 2011;Sánchez-Matamoros & Hidalgo, 2011;Bisman 2012). …”

Section: Literature Reviewmentioning

confidence: 99%

“…For example, Carnegie et al (2003) examined the publishing patterns of the women authors in the in the international accounting history literature. They conducted a gender analysis in the areas of location of the authors by gender, patterns of authorship by women, and location of women by country on the basis of English or non-English language dichotomy in three accounting journals: Accounting Historians Journal, Accounting, Business and Financial History Journal and Accounting History.…”

Section: Literature Reviewmentioning

confidence: 99%

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Exploring the Accounting History Research in Turkey: Publishing Patterns of Academicians

Çoşkun

Güngörmüş

2015

MJSS

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

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Exploring the Accounting History Research in Turkey: Publishing Patterns of Academicians

Çoşkun

Güngörmüş

2015

MJSS

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“…Accounting history is a masculinised sub-field. Carnegie et al (2003) found that only 12% of papers published in the three specialist accounting history journals to 2000 were contributed by women (predominantly from English speaking countries) and only 19% of individual members of the Academy of Accounting Historians were female. It might irritate some feminists to discover that much of the history of women in accounting has and continues to be written by men.…”

Section: A Review Of Progress Since 1992mentioning

confidence: 99%

Accounting histories of women: beyond recovery?

Walker

2008

Accounting, Auditing &Amp; Accountability Journal

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Purpose -An assessment is offered of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.Design/methodology/approach -the study is based on a review of published sources on accounting history and women's, gender and feminist history.Findings -Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the 'recovery' phase, has not 'defamiliarized' the sub-field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.Research limitations/implications -The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.Originality/value -Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public-private divide, restoring women to history, devising new periodisations, investigating socio-cultural relations, and the construction of identities.

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“…One of these papers (Brinn and Jones, 2007) is a study of the editorial boards' composition at accounting journals using gender as a variable but without reference to language. Two studies that are published in AAAJ (Carnegie et al, 2003) and in Career Development International (2008) do not use language as a methodological tool but merely refer to the English language. Finally, the fourth paper (Walter et al, 2009) investigates language as a course compared with an accounting course.…”

Section: Resultsmentioning

confidence: 99%

New avenues of research to explain the rarity of females at the top of the accountancy profession

Jeny¹,

Santacreu-Vasut²

2017

Palgrave Commun

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The rarity of females in leadership positions has been an important subject of study in economics research. The existing research on gender inequality has established that important variations exist across time and place and that these differences are partly attributable to the cultural differences regarding gender roles. The accounting research has also established that women are rarely promoted to the top of the Big Four audit firms (KPMG, Deloitte, PricewaterhouseCoopers and Ernst & Young). However, the majority of research in accountancy has focused on Anglo-Saxon contexts (the United States, the United Kingdom and Australia) or country case studies without explicitly considering the role that cultural variations may play. Because the Big Four are present in more than 140 countries, we argue that the accountancy research that attempts to explain gender disparities at the top of these organizations would benefit from considering cultural factors. Such research, however, faces a key methodological challenge-specifically, the measurement of the cultural dimensions that relate to gender. To address this challenge, we propose an emerging approach that uses the gender distinctions in language to measure cultural attitudes toward gender roles. The idea that language may capture gender roles and even influence their formation and persistence has been the focus of emerging research in linguistics and economics. To support our proposition, we follow two steps. First, we review the accounting research by performing a systematic query on the bibliographic databases of the accounting articles that study gender and language. Second, we present data regarding the diversity of the global boards of the Big Four and the diversity of the linguistic environments in which they operate. We find that half of the countries where the Big Four are present exhibit a sex-based grammatical system for their most-spoken language, while the other half of the countries do not exhibit this system. Our findings suggest that the use of language as a measure of culture is a novel approach in accounting research. We conclude by emphasizing some potential directions for future research, namely, studying the linguistic determinants of the rarity of females at the top of audit firms and exploring accountancy practices in countries with linguistically diverse environments, such as Canada or Belgium, among others. This article is published as part of a collection on the role of women in management and the workplace.

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The development of the specialist accounting history literature in the English language

Cited by 42 publications

References 35 publications

Exploring the Accounting History Research in Turkey: Publishing Patterns of Academicians

Exploring the Accounting History Research in Turkey: Publishing Patterns of Academicians

Accounting histories of women: beyond recovery?

New avenues of research to explain the rarity of females at the top of the accountancy profession

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