Accounting History: Definition and Relevance

This paper defines and relates contemporary applications of accounting history and is intended to assist scholars who do not specialize in historical study. A definitional distinction is drawn between history as a social science, with an emphasis on interpretation, criticism, and method, and history...

Full description

Saved in:
Bibliographic Details
Published inAbacus (Sydney) Vol. 26; no. 1; pp. 1 - 16
Main Authors PREVITS, GARY JOHN, PARKER, LEE D., COFFMAN, EDWARD N.
Format Journal Article
LanguageEnglish
Published Oxford, UK Blackwell Publishing Ltd 01.03.1990
Subjects
Accounting
Accounting procedures
Accounting standards
Auditing policies
Auditing standards
Effects
Historiography
History
Limits
Online AccessGet full text

Cover

More Information
Summary:This paper defines and relates contemporary applications of accounting history and is intended to assist scholars who do not specialize in historical study. A definitional distinction is drawn between history as a social science, with an emphasis on interpretation, criticism, and method, and history as a descriptive narrative form. Arguments are presented for the relevance of published accounting history studies to accounting pedagogy, policy and practice. The inherent limitations of historical inquiry are also explored. An appendix provides information on accounting history organizations, publications, and activities worldwide. A related paper which develops an accounting historiography will appear in a later issue of this journal.
Bibliography:ark:/67375/WNG-BBKLR6HL-5
ArticleID:ABAC1
istex:BBC96AAB84EFB07B1AA6C15F3F9F924C97E1FF57
Abacus (Sydney), v.26, no.1, Mar 1990: 1-16
The authors acknowledge the comments on earlier versions of this paper provided by R. P. Brief, Stephen Zeff, H. Thomas Johnson, Barbara Merino, Paul Garner, Kenneth Ferris and participants at the CWRU research seminar.
ISSN:0001-3072
1467-6281
DOI:10.1111/j.1467-6281.1990.tb00229.x