Twenty years of Accounting History, 1996–2015: Evidence of the changing faces of accounting history research

Abstract

Early research into accounting history publishing patterns indicates researchers were predominately male, working for Anglophone universities and were researching private sector accounting in Anglophone countries. However, recent research suggests this may be changing. Extending and expanding the earlier research of Williams and Wines (2006), the purpose of this paper is to examine publication patterns in the New Series of Accounting History from 1996 to 2015. There has been growth in the journal’s thematic coverage and its global and gender representation. It also reports that while temporal and geographical coverage has expanded, there has been little change in the degree of international collaboration. Although much has been achieved over the past 20 years of Accounting History, there are a number of emerging topics and developing fields of historical enquiry that could be addressed in future volumes, together with research that interfaces accounting with the wider business, political, social and legal historical space.

A review of accounting research in Australasia

“…For instance, a historical perspective on medieval accounting (Liyanarachchi, ), pink accounting (Baldarelli and Del Baldo, ), and accounting change (Black and Edwards, ). Furthermore, there are articles that discusses the future of accounting history research (Fowler and Keeper, ).…”

Preskriptif Ketentuan Umum Perpajakan Dalam Perspektif Akuntansi Pancasila

“…Rentang waktu wawancara dan kedekatan peneliti dengan informan peneli tian secara tidak langsung menjadi bukti va liditas data (Kamayanti, 2016;Taylor, 2018). Wawancara yang berulang dan kedekatan peneliti dengan informan memudahkan per cakapan tanpa ada rasa canggung sehingga data yang diperoleh bersifat konsisten dan mampu menggali pengalaman yang paling dalam (Berger, 2015;Fowler & Keeper, 2016;Parker & Northcott, 2016 Preskriptif akuntansi Pancasila melalui tataran historisitas dimulai dari pemaha man awal akuntansi Pancasila, selanjutnya melangkah menuju pemahaman pendidikan akuntansi Pancasila yang pada akhirnya mampu mewujudkan akuntansi perpajakan yang Pancasilais. Implementasi akuntansi Pancasila yang holistik merupakan unsur objektif yang mensyaratkan WP yang Pan casilais sehingga mampu mencegah perenca naan pajak yang menurunkan penghasilan kena pajak.…”

A comparative study of the accounting research trends (1994–2014) between Spain and Italy

“…Although international journals are dominated by English-focused research, some authors have noticed that an internationalisation process is occurring. There seems to be stronger engagement by scholars from Italy, Portugal, France, Spain and Germany in the international journals of AH (Fowler and Keeper, 2016). In this research, we analyse two of these countries with the aim of unravelling research trends in themes and authorship, keeping our specific focus on the internationalisation process.…”

“…Consistent with Gomes et al (2015), this article contributes to the effort to bring national research into the international arena, helping scholars to understand where Italian and Spanish research stands now and how studies have evolved. To do so, we compare the most recent publication trends in two national accounting journals from a historical point of view (Fowler and Keeper, 2016), considering a 20-year time frame (1994–2014). The selected journals, RIREA ( Rivista Italiana di Ragioneria e di Economia Aziendale 1 ( Italian Journal of Accounting and Business Administration )) and REFC ( Revista Española de Financiación y Contabilidad ( Spanish Journal of Finance and Accounting )), represent the major Italian and Spanish journals of accounting.…”

“…Historically, they reached significant milestones in accounting traditions, while more recently they hosted the Annual Congress of the European Accounting Association (EEA) in the 1990s. Expanding the Comparative International Accounting History (CIAH) perspective (Antonelli and D’Alessio, 2011; Carnegie and Napier, 2002), this article analyses research topics, authors and affiliations in order to give some insights from the past (Fowler and Keeper, 2016) that have influenced the present and may continue to affect the future. This analysis should be useful to researchers interested in exploring academic accounting trends and in comparative international accounting.…”