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Innovation, convergence and argument without end in accounting history

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  • Stephen P. Walker

Abstract

Purpose - This paper seeks to review the accounting history content ofAccounting, Auditing & AccountabilityJournal(AAAJ) over the last 20 years and to identify distinctive research themes therein. Observations and suggestions are offered in relation to future accounting history research. Design/methodology/approach - The study comprises an analysis of the content ofAAAJand related literature. Findings - Histories appearing inAAAJhave focused on technical issues, accounting in business organisations, cost and management accounting, accounting historiography, professionalisation, and socio‐cultural studies of accounting. The journal has been an important medium for the pursuit of interdisciplinarity, the promotion and practical application of new research methods, methodological pluralism, and searches for convergence in historical debates. Research limitations/implications - The paper discusses the potential for advancing established research agendas in accounting history and identifies some new subjects for investigation by accounting historians. Originality/value - It is suggested that, while methodological innovation and plurality are to be applauded, the sustained application of new approaches should also receive greater encouragement. Searches forrapprochementin accounting history debate run the risk of stultifying historical controversy. It is argued that histories of management accounting, gender, class, professionalisation are far from “complete” and should be reignited through the adoption of broader theoretical, temporal and spatial parameters. An emphasis on the performative aspects of accounting in socio‐cultural histories is encouraged, as is clearer recognition of the significance of contemporary understandings of the boundaries of accounting. Also emphasised is the desirability of more indigenously sensitised histories of the profession, greater engagement with the “literary turn”, and a renewed commitment to interdisciplinarity.

Suggested Citation

  • Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 296-322, February.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:2:p:296-322
    DOI: 10.1108/09513570810854446
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    3. Massimo Sargiacomo & Luca Ianni & Antonio D'Andreamatteo, 2014. "Contabilit? e Governo dell?Economia Agricola della Nazione: Arrigo Serpieri e la Riforma dei Consorzi di Bonifica," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 85-111.
    4. Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
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    6. repec:eme:aaajpp:v:24:y:2011:i:6:p:685-717 is not listed on IDEAS
    7. Hernández Esteve, Esteban, 2008. "Some reflections on the orientations and volume of accounting history research in the 21st century," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 9, pages 97-135, December.
    8. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    9. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    10. Stephen Walker, 2011. "Editorial," Accounting History Review, Taylor & Francis Journals, vol. 21(1), pages 1-5.
    11. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    12. Paolo Ferri & Maria Lusiani & Luca Pareschi, 2016. "Accounting for accounting history: An exploratory study through topic modeling approach," Working Papers 5, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    13. Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J., 2012. "An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 332-350.
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