IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v25y2012i2p328-369.html
   My bibliography  Save this article

Accounting's past, present and future: the unifying power of history

Author

Listed:
  • Garry D. Carnegie
  • Christopher J. Napier

Abstract

Purpose - The purpose of this paper is to revisit the special issue ofAccounting, Auditing & Accountability Journalpublished in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting. Design/methodology/approach - A retrospective and prospective essay focusing on developments in the historical accounting literature. Findings - The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks. Research limitations/implications - The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation. Originality/value - In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.

Suggested Citation

  • Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(2), pages 328-369, February.
    • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:2:p:328-369
    DOI: 10.1108/09513571211198782
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513571211198782/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513571211198782/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513571211198782?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Alan Richardson & Laura MacDonald, 2002. "Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research," Accounting and Business Research, Taylor & Francis Journals, vol. 32(2), pages 67-77.
    2. Kim, Soon Nam, 2008. "Whose voice is it anyway? Rethinking the oral history method in accounting research on race, ethnicity and gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1346-1369.
    3. Aida Sy & Tony Tinker, 2006. "Bury pacioli in africa: a bookkeeper's reification of accountancy," Abacus, Accounting Foundation, University of Sydney, vol. 42(1), pages 105-127, March.
    4. Yannick Lemarchand, 1999. "Introducing double-entry bookkeeping in public finance: a French experiment at the beginning of the eighteenth century," Accounting History Review, Taylor & Francis Journals, vol. 9(2), pages 225-254.
    5. Carmen M. Reinhart & Kenneth S. Rogoff, 2014. "This Time is Different: A Panoramic View of Eight Centuries of Financial Crises," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 215-268, November.
    6. Sian, S., 2006. "Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 295-322, April.
    7. Carmen M. Reinhart & Kenneth S. Rogoff, 2009. "Varieties of Crises and Their Dates," Introductory Chapters, in: This Time Is Different: Eight Centuries of Financial Folly, Princeton University Press.
    8. Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
    9. Anne Thick, 1999. "Accounting in the late medieval town: the account books of the stewards of Southampton in the fifteenth century," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 265-290.
    10. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
    11. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    12. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    13. Mills, Patti A., 1993. "Accounting history as social science: A cautionary note," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 801-803.
    14. Annisette, Marcia, 2003. "The colour of accountancy: examining the salience of race in a professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 639-674.
    15. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    16. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
    17. Lee D. Parker & Philip Ritson, 2011. "Accounting's Latent Classicism: Revisiting Classical Management Origins," Abacus, Accounting Foundation, University of Sydney, vol. 47(2), pages 234-265, June.
    18. Morck, Randall K. (ed.), 2007. "A History of Corporate Governance around the World," National Bureau of Economic Research Books, University of Chicago Press, number 9780226536811, September.
    19. 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.
    20. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
    21. Delfina Gomes & Garry D. Carnegie & Lúcia Lima Rodrigues, 2008. "Accounting change in central government," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(8), pages 1144-1184, October.
    22. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    23. Walker, S. P., 1998. "How to secure your husband's esteem. Accounting and private patriarchy in the British middle class household during the nineteenth century," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 485-514.
    24. Haynes, Kathryn, 2010. "Other lives in accounting: Critical reflections on oral history methodology in action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(3), pages 221-231.
    25. Carmona, Salvador & Donoso, Rafael & Walker, Stephen P., 2010. "Accounting and international relations: Britain, Spain and the Asiento treaty," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 252-273, February.
    26. C. Richard Baker, 2011. "A genealogical history of positivist and critical accounting research," Post-Print hal-00660657, HAL.
    27. Edwards, John Richard & Coombs, Hugh M. & Greener, Hugh T., 2002. "British central government and "the mercantile system of double entry" bookkeeping: a study of ideological conflict," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 637-658, October.
    28. Barreiros, Lídia., 1985. "Towards social accounting," ILO Working Papers 992431063402676, International Labour Organization.
    29. Maltby, Josephine, 1997. "Accounting and the soul of the middle class: Gustav Freytag's Soll und Haben," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 69-87, January.
    30. Carnegie, Garry D. & Edwards, John Richard, 2001. "The construction of the professional accountant: the case of the Incorporated Institute of Accountants, Victoria (1886)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 301-325.
    31. Marc Nikitin, 2000. "The birth of modern public sector accounting in France and Britain," Working Papers 2000-1, Laboratoire Orléanais de Gestion - université d'Orléans.
    32. Ingrid Jeacle, 2009. "Accounting and everyday life: towards a cultural context for accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(3), pages 120-136, July.
    33. Garry Carnegie & Robert Parker & Roy Wigg, 2000. "The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 371-383.
    34. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    35. Lokman I. Meho & Kiduk Yang, 2007. "Impact of data sources on citation counts and rankings of LIS faculty: Web of science versus scopus and google scholar," Journal of the American Society for Information Science and Technology, Association for Information Science & Technology, vol. 58(13), pages 2105-2125, November.
    36. Hammond, Theresa & Streeter, Denise W., 1994. "Overcoming barriers: Early African-American certified public accountants," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 271-288, April.
    37. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.
    38. Waymire, Gregory B. & Basu, Sudipta, 2008. "Accounting is an Evolved Economic Institution," Foundations and Trends(R) in Accounting, now publishers, vol. 2(1–2), pages 1-174, September.
    39. Ken Shackleton, 1999. "Gender segregation in Scottish chartered accountancy: the deployment of male concerns about the admission of women, 1900-25," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 135-156.
    40. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
    41. Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J., 2009. "South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 705-721, August.
    42. Patrick Fridenson, 2007. "The Bilateral Relationship between Accounting History and Business History: A French Perspective," Accounting History Review, Taylor & Francis Journals, vol. 17(3), pages 375-380.
    43. T. A. Lee, 2002. "UK immigrants and the foundation of the US public accountancy profession," Accounting History Review, Taylor & Francis Journals, vol. 12(1), pages 73-94.
    44. W. P. Birkett & Elaine Evans, 2005. "Control of accounting education within Australian universities and technical colleges 1944-1951: A uni-dimensional consideration of professionalism," Accounting History Review, Taylor & Francis Journals, vol. 15(2), pages 121-143.
    45. Uche, Chibuike U., 2002. "Professional accounting development in Nigeria: threats from the inside and outside," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 471-496.
    46. Hopwood, Anthony G., 1985. "The tale of a committee that never reported: Disagreements on intertwining accounting with the social," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 361-377, July.
    47. Rahaman, Abu Shiraz, 2010. "Critical accounting research in Africa: Whence and whither," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 420-427.
    48. F. A. Lutz, 1961. "The Theory of Capital," International Economic Association Series, Palgrave Macmillan, number 978-1-349-08452-4 edited by D. C. Hague.
    49. Kumar Sivakumar & Gregory Waymire, 2003. "Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 397-432, May.
    50. Camfferman, Kees & Zeff, Stephen A., 2007. "Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000," OUP Catalogue, Oxford University Press, number 9780199296293.
    51. Edwards, John Richard & Walker, Stephen P., 2010. "Lifestyle, status and occupational differentiation in Victorian accountancy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 2-22, January.
    52. James, Kieran, 2010. "“Who am I? Where are we? Where do we go from here?” Marxism, voice, representation, and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 696-710.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alessandro Lai & Delfina Gomes, 2018. "Accounting in different cultures and from different perspectives," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 7-12.
    2. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    3. Macve, Richard, 2021. "Pacioli’s Lens: Through a glass, darkly," LSE Research Online Documents on Economics 112170, London School of Economics and Political Science, LSE Library.
    4. Giovanni Gregorini, 2016. "Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 7-43.
    5. repec:dau:papers:123456789/9497 is not listed on IDEAS
    6. 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).
    7. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    8. Khaldoon Al†Htaybat, 2018. "IFRS Adoption in Emerging Markets: The Case of Jordan," Australian Accounting Review, CPA Australia, vol. 28(1), pages 28-47, March.
    9. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
    10. Phillip Cobbin & Graeme Dean & Cameron Esslemont & Patrick Ferguson & Monica Keneley & Brad Potter & Brian West, 2013. "Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 396-422, September.
    11. Norazita Marina Abdul Aziz, 2018. "The Social Accountability Conceptual Model for Humanitarian Relief NGOs," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 343-347:6.
    12. Davide Calandra & Federico Lanzalonga, 2021. "Exploring social exchange theory in Italian cultural heritage. A case study on the Ordine Mauriziano Foundation?s Historical Archives," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 55-76.
    13. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    14. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    15. Thomas Hermann, 2018. "A rhetorical situation triggers accounting communication. The case of the conflict between the Bank of German States and the Government in 1955/56," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(1), pages 73-118.
    16. Comitato di Redazione, 2017. "Notiziario/News," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(2), pages 113-115.
    17. Sidhu, Jasvinder & Carnegie, Garry D. & West, Brian, 2021. "Australia's divided accounting profession: The 1969 merger attempt and its legacy," The British Accounting Review, Elsevier, vol. 53(3).
    18. Comitato di Redazione, 2017. "Notiziario/News. Call for papers. Special Issue and Workshop Accounting in different cultures and from different perspectives," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(1), pages 63-67.
    19. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    20. 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.
    21. McLean, Tom & McGovern, Tom, 2017. "Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914," The British Accounting Review, Elsevier, vol. 49(3), pages 294-315.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    2. 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).
    3. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    4. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    5. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    6. 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.
    7. Mihret, Dessalegn Getie & Alshareef, Mohammed Naif & Bazhair, Ayman, 2017. "Accounting professionalization and the state: The case of Saudi Arabia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 29-47.
    8. Ogharanduku, Bridget Efeoghene & Jackson, William J. & Paterson, Audrey S., 2021. "Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    9. Verma, Shraddha, 2015. "Political, economic, social and imperial influences on the establishment of the Institute of Cost and Works Accountants in India post independence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 5-22.
    10. repec:dau:papers:123456789/13729 is not listed on IDEAS
    11. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    12. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    13. Annisette, Marcia, 2017. "Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant”," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 37-61.
    14. Annisette, Marcia & Prasad, Ajnesh, 2017. "Critical accounting research in hyper-racial times," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 5-19.
    15. Sian, S., 2006. "Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 295-322, April.
    16. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    17. Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J., 2009. "South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 705-721, August.
    18. Luisa Lombardi & Barry J. Cooper, 2015. "Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 25(1), pages 84-99, March.
    19. Rodrigues, Lúcia Lima & Craig, Russell, 2022. "Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    20. Massimo Sargiacomo, 2018. "Accounting, the ‘Art of Interessment’ and the ‘Good Spokesperson’: innovation in action in luxury high fashion (1959–1979)," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 85-127, May.
    21. Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:25:y:2012:i:2:p:328-369. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.