Accounting History: Definition and Relevance

• Published in: Abacus (Sydney) Vol. 26; no. 1; pp. 1 - 16
• Main Authors: PREVITS, GARY JOHN, PARKER, LEE D., COFFMAN, EDWARD N.
• Format: Journal Article
• Language: English
• Published: Oxford, UK Blackwell Publishing Ltd 01.03.1990
• Subjects: Accounting; Accounting procedures; Accounting standards; Auditing policies; Auditing standards; Effects; Historiography; History; Limits

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...