Subjects, sources and dissemination

Authored by: John Richard Edwards

The Routledge Companion to Accounting History

Print publication date:  July  2008
Online publication date:  May  2009

Print ISBN: 9780415410946
eBook ISBN: 9780203871928
Adobe ISBN: 9781135230883

10.4324/9780203871928.ch3

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Abstract

This chapter starts by demonstrating the growing diversity of accounting history research. Significant changes in subject matter are identified and discussed. Ebb and flow in the presence of accounting history within generalist accounting journals is noted, and the encouragement provided by editors of critical journals for innovation in the application of methodologies capable of providing meaningful interpretations of accounting’s past is acknowledged. The chapter profiles the content of specialist accounting history journals in terms of authorship, subject area studied, geographical and temporal coverage. Concerns about the restricted coverage of time and place in accounting history research are rehearsed, and the role of special issues in accounting history journals in addressing these deficiencies is considered. Sources of evidence in accounting history research are identified and the potential of written and oral sources is explored. The decision of the accounting history community to privilege articles over books and monographs is criticised, and use of the professional press to popularise findings and to connect with policy-makers is encouraged.

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