Accounting's past, present and future: the unifying power of history

Garry D. Carnegie; Christopher J. Napier

doi:10.1108/09513571211198782

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Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Accounting's past, present and future: the unifying power of history

Document Information:
Title:	Accounting's past, present and future: the unifying power of history
Author(s):	Garry D. Carnegie, (School of Accounting, RMIT University, Melbourne, Australia), Christopher J. Napier, (School of Management, Royal Holloway, University of London, Egham, UK)
Citation:	Garry D. Carnegie, Christopher J. Napier, (2012) "Accounting's past, present and future: the unifying power of history", Accounting, Auditing & Accountability Journal, Vol. 25 Iss: 2, pp.328 - 369
Keywords:	Accounting history, Archives, Critical and interpretive histories, History, Journals, Accounting, Research projects, Research taxonomy
Article type:	Research paper
DOI:	10.1108/09513571211198782 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Acknowledgements:	Earlier versions of this paper were presented at the 34th Annual Congress of the European Accounting Association, Rome, April 2011, and at the Annual Conference of the Accounting and Finance Association of Australia and New Zealand, Darwin, July 2011, as well as at seminars held at Università degli Studi “G. d'Annunzio”, Pescara, Università degli Studi di Perugia, Università degli Studi di Verona, and University of South Australia. The authors are grateful for the comments of participants at these presentations, and also to Jayne Bisman, Roberto Di Pietra, Delfina Gomes, Jane Hronsky, Vassili Joannidès, Laura Maran, Massimo Sargiacomo, Stephen Walker, Brian West, Graeme Wines and two anonymous referees. The authors also thank Leona Campitelli and Luca Ianni for help with data collection and analysis.
Abstract:	Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty-first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting. Design/methodology/approach – A retrospective and prospective essay focusing on developments in the historical accounting literature. Findings – The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks. Research limitations/implications – The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation. Originality/value – In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.