Does accounting history matter?

被引:63
作者
Gomes, Delfina [1 ]
Carnegie, Garry D. [2 ]
Napier, Christopher J. [3 ]
Parker, Lee D. [4 ]
West, Brian [5 ]
机构
[1] Univ Minho, Braga, Portugal
[2] RMIT Univ, Melbourne, Vic, Australia
[3] Univ London, London, England
[4] Univ South Australia, Adelaide, SA, Australia
[5] Univ Ballarat, Ballarat, Vic, Australia
关键词
accounting; accounting history; accounting research; history;
D O I
10.1177/1032373211417993
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Building upon 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.
引用
收藏
页码:389 / 402
页数:14
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