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Does accounting history matter?
Author(s) -
Delfina Gomes,
Garry D. Carnegie,
Christopher J. Napier,
Lee D. Parker,
Brian West
Publication year - 2011
Publication title -
accounting history
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.596
H-Index - 28
eISSN - 1749-3374
pISSN - 1032-3732
DOI - 10.1177/1032373211417993
Subject(s) - redress , accounting , relevance (law) , scholarship , positive accounting , sociology , accounting research , quality (philosophy) , political science , social science , accounting information system , epistemology , financial accounting , law , economics , philosophy
Building from a Panel Discussion held at the sixth Accounting History International Conference, a resounding “yes” is offered in response to the question of whether accounting history matters. However, reflecting the viewpoint that accounting history can and should matter more, various suggestions are presented for advancing the quality, relevance and significance of historical research in accounting, commencing with the need to redress persistent misconceptions about the discipline. Practical strategies for enhancing the impact of accounting history scholarship are then developed around the themes of promoting its contemporary relevance and implications, fostering engagement with diverse groups of scholars, writing accounting history in informative and engaging ways, and articulating and developing appropriate methodologies. Finally, the role of accounting historians as “change agents” is explored and advocated

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