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Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research

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  • Alan Richardson
  • Laura MacDonald

Abstract

Accounting is an interdisciplinary subject. We routinely draw insights and models from the base disciplines (e.g. economics, psychology etc.) as a starting point for research on accounting issues. As accounting researchers, and accounting historians in particular, explore the international dimensions of accounting it is appropriate, therefore, to look to the literature on international relations for insights. This paper provides examples of how we could use the literature on the nation-state and international enterprises to frame questions about international accounting history.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:acctbr:v:32:y:2002:i:2:p:67-77
    DOI: 10.1080/00014788.2002.9728957
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    References listed on IDEAS

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    Cited by:

    1. 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.
    2. 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.
    3. Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    4. Richardson, Alan J. & Kilfoyle, Eksa, 2016. "Accounting institutions as truce: The emergence of accounting in the governance of transnational mail flows," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 32-47.

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