Online from: 1988
Subject Area: Accounting and Finance
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|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.|
Purpose – The purpose of this paper is to revisit the special issue of
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.
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