A Journey toward Accounting History Research

This special issue reflects the continuing commitment by Accounting History to interrogate accounting in terms of the broader context in which it operates and so expose its long-standing enmeshment in racebased and gender-based systems of inequality. The special issue also reflects the journal’s attempt to respond to the now deafening calls for greater spatial and temporal diversity in historical research in accounting (see for example Carnegie & Potter, 2000; Carmona, 2004; Annisette, 2006). The contributions that constitute this issue in many respects (though not all) begin to counter the observed biases in extant accounting history research, which have prompted these repeated calls.Although the institutional affiliation of the contributors is still marked by a predominance of US, UK and Australian based scholars (Anderson, 2002; Williams & Wines, 2006), these countries do not dominate the settings for their studies. Instead the contributions herein include the underresearched settings of Asia and Africa along with the more familiar European ones. Further, the authorship of the contributions is overwhelmingly female and, in addition, private sector accounting does not reign as the principal object of study. Critically, of the almost 250 citations

(2002). Accounting history research in Spain, 1996-2001: an introduction. Accounting, Business & Financial History: Vol. 12, No. 2, pp. 149-155.

Innovation is crucial to the evolution of human society. Accounting, as a complex human construction, both defines and reflects our behaviour (Rose and Miller, 1992). It has emerged in different settings across time and space and plays a key role in ordering the affairs of individuals, organisations and society. Accounting not only emerges but also changes. Historical accounting researchers are not indifferent to this evolution. A variety of approaches have been used to examine the evolution of accounting ideas, thought and practice in different historical periods. From this point of view, and since the opus prima by AC Littleton entitled Accounting Evolution to 1900 (Littleton, 1933), accounting history research has expanded in its coverage of periods, areas, episodes and institutions (Carnegie and Potter, 2000; Carmona, 2004, 2006; Walker, 2008) and elucidated the ability of the human being to invent, to innovate and to change. In addition, the lenses used in approaching accounting history have been widened (Gaffikin, 2011; Carnegie, 2014). This special issue comprises six contributions, the earlier versions of which were presented at the seventh Accounting History International Conference (7AHIC), held in Seville, Spain, in September 2013. The authors of these works are from France, Germany, Italy, Russia and the USA. The topics studied within the settings under examination involve professional associations, accounting authors, government agencies, the adoption of forms of accounting regulation, private companies and not-for-profit organisations. Interestingly, the periods studied relate mainly to the end of the nineteenth century and the beginning of the twentieth century. Baker and Quere draw upon two theoretical models describing state regulation of economic activity in order to analyse two contrasting historical periods. The first is the Colbert period under Louis XIV in seventeenth-century France. The second is the United States, in the early twentieth century, when the federal government sought to control capitalist activity. The first theoretical model employed is that of Miller (1990) who maintained that the principal “reason of state” for intervention in business and accounting practices during the Colbert period was “military competition” between France and other European powers. The second model is based on Clarke (2004) 596396 ACH0010.1177/1032373215596396Accounting HistoryEditorial research-article2015

This paper explores narrative and storytelling, proposing a “golden thread” approach to the writing of accounting history. The study considers “stories” as the events involving human actors and “narratives” as interpretive frameworks through which these stories can be organized and told. In accounting history, tensions arise between immersive, story-driven accounts and structured, theory-oriented approaches. The paper argues for a renewed emphasis on narrative approaches, telling stories based on empirical data and advocating the use of a “golden thread”: a unifying theme, question, or analytical concept that ensures coherence, clarity, and depth. Drawing on illustrative examples, including microhistory studies and actor-centered accounts, the paper demonstrates how a golden thread can guide the writing journey. However, the paper cautions against oversimplification, emphasizing a need to balance narrative coherence with historical complexity and nuance. This paper also contributes by offering practical guidance for scholars seeking to craft compelling, rigorous, and resonant historical narratives.

Dr. Yaroslav Sokolov was known as a distinguished accounting historian with smooth, powerful and instructive expression which had a great impact on new generations’ interests in accounting history research. He had opinions on how management accounting should be done by approaching it via accounting’s theoretical and applied aspects. This paper examines the expectations of western countries of accounting in the face of economic globalization after the Second World War in the light of his thoughts. Thus, the paper analyses how accounting in the socialist order was addressed in the World Accountants Congresses and World Accounting Historians Congresses. Findings indicate that the socialist order accounting applications are known to be placed with very important status in the history of the double-entry bookkeeping method. The socialist order has enabled the double-entry bookkeeping method’s history to be formed.

This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application (Faure, Dumarchey, Delaporte, Penglaou, de Fages de Latour, etc.), followed by a section on cost accounting and managerial control (Julhiet, de Fage de Latour, Detoeuf, Satet, Bournisien, Brunei, Sauvegrai, etc.). Alarger Section is devoted to inflationary problems (Delavelle, Raffegeau and Lacout, Bayard, Léger, Faure, Thomas, Bisson, Dumarchey, Durand, Beaupère, Ratier, etc.). Another large section refers to charts of accounts and public supervision (Otlet, Faure, Blairon, Detoeuf, Caujolle, Fourastié, Gabriel, Chardonnet, Gamier, etc.). The paper closes with a concise general conclusion about this period of transition from a mainly traditional agricultural to an industrial society with its costing problems, its organizational control, and its greater service orientation.

Although numerous studies have focused upon the publishing patterns of leading academic accounting journals, the area of accounting history has largely been neglected. This paper uses standard content and citation techniques to analyse the 155 articles published in the first ten volumes of Accounting, Business and Financial History across the period 1990 to 2000. It highlights the leading individual and institutional contributors to ABFH, the major foci of their studies and the journals, articles and scholars exerting the greatest influence upon ABFH authors.

Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la eternal polémica acerca de la "objetividad/subjetividad" de la investigación histórica. Así, mientras que la corriente más ortodoxa sostiene la idea de una interpretación objetiva de la historia, el enfoque alternativo defiende una interpretación de carácter crítico. En este artículo, nosotros pretendemos hacer una valoración del debate entre los enfoques tradicional y de nueva historia de la contabilidad. En concreto, pretendemos contrastar la aproximación tradicional y de nueva historia de la contabilidad en torno a cuatro dimensiones: qué es lo que cuenta como contabilidad, el debate entre orígenes y genealogías, los distintos papeles y roles que se atribuyen a la contabilidad, y las fuentes de historia de la contabilidad. En este artículo examinamos las diferencias entre la historia tradicional de la contabilidad y la nueva historia en torno a cada una de estas dimensiones, concluyendo que a pesar de las posiciones tan diversas que sostienen, las dos aproximaciones han contribuido sustancialmente a elevar el rigor investigador en historia de la contabilidad, así como a fortalecer el programa de investigación en esta disciplina.

This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the 1980s. Chinese cultural variables (e.g. Confucianism, Taoism, Buddhism, etc.) have been widely utilized in studying Chinese accounting systems, the accounting profession and the evolution of Chinese accounting techniques. However, the literature has not taken into account the traditional Chinese Feng Shui belief, which was broadly considered as the most important part of Chinese traditional culture. There is much evidence to show that Chinese accounting development was not only influenced by Confucianism, Taoism and Buddhism, but also by the prevalence of Feng Shui belief in ancient China over thousands of years. This paper first discusses the concepts of culture and describes Confucianism, Feng Shui and Buddhism in China, and then examines the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting. The influences discussed are those on bookkeeping methods, accounting information, accounting profession/accountants, regulating and standardizing accounting practice, government accounting and private-sector accounting respectively. This paper also identifies some areas for future research in Chinese accounting history and culture.

Accounting History celebrated a milestone at the end of 2010 – its first 15 years as an international refereed journal. This paper examines and provides commentary on the articles that have appeared in the journal from 1996 to 2010 using a series of thematic landscapes depicting dominant research trends and trajectories. Addressed are issues connected with the emergence of new themes, methods and topics, and the relative decline of other areas of historical accounting research. The investigation of these landscapes also provided the opportunity to explore and advance ideas concerning some unanswered calls and prospects in mapping the future content and profile of Accounting History.

The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.

A number of the reports by academicians and practitioners in the United States have called for significant change in accounting education and an enhanced role for accounting history in curricula and research. However, the survey results reported in this paper suggest that achieving wider acceptance of accounting history presents some perplexing problems. Doctoral faculty, especially assistant professors, report less interest in accounting history than non-doctoral faculty. Although a majority of academicians consider accounting history research to be acceptable for promotion, tenure and hiring decisions and a valuable aid to teaching, practitioners, students, doctoral faculty strongly believe that it is of less value than mainstream empirical research in accounting. Most academicians perceive that research in accounting history is not as methodologically rigorous as other branches of accounting research.

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.

PurposeThis research explores the historical nexus between accounting and gender to illuminate male hegemonies within accounting. It examines the nature of that hegemony at the boundary between the female domain of household and philanthropic activities and the male domain of business and finance.Design/methodology/approachA qualitative research approach is used for this historical research. The primary source was digitised newspapers from the National Library of Australia. Newspapers have been used in previous historical accounting research and are relevant in this instance because they provide the only surviving data about the All Nations’ Fair. Given that newspapers were published daily, the depth of coverage is not replicated by other archival sources, and at that time provided a strong community voice.FindingsWomen undertook the management of and accounting for the All Nations’ Fair, a philanthropic activity designed to rescue the Geelong Cricket and Football Club from its parlous financial position. Despite women undertaking the work, the management of and accounting for, the Fair was attributed to men. This reflects a gendered construction of accounting that overpowers the reality of who undertook the work.Research limitations/implicationsThis research demonstrates only a single example of women’s philanthropic accounting, so is not generalisable. It suggests however that male hegemonies have exerted and continue to exert power over women.Originality/valueThe value of this paper is that historical examples serve as a corrective to histories that have ignored women’s contribution to accounting, particularly in philanthropic activities. The relationship between women’s accounting and gender also has contemporary significance. Gendered disadvantage and subjugation to a dominant masculine hegemony remain recurring themes in accounting research because they continue to impact adversely on the experiences of many women in accounting.

There has been limited accounting history research in the areas of nonprofit organizations and women in a non-business environment. This article addresses these two gaps by considering accounting history in a large female-managed nonprofit organization, the Australian Girl Guides Association (GGA). In order to do this the article uses a microhistorical reconstruction of an individual to penetrate underlying motivations (Parker, 1999, p.31) and to allow the reader “to draw conclusions from a story that illustrates a fragment of peoples' lives and activities” (Williams, 1999, p.75) by revealing what would otherwise be unknown about the struggle to develop appropriate accounting practices in the context of organizational culture and history. It discloses that pertinent recommendations by GGA's fourth treasurer, Mrs O'Malley Wood, were ignored by management in a fiscally irresponsible manner. This article demonstrates that by focusing close attention on a seemingly minor individual, the researcher is able to discover the possible constraints that shaped human behaviour at a specific moment in history.