What is it about?
The paper criticises much accounting history research for being overly concentrated on the contributions of 'great men' and atheoretical archival studies and neglecting recent theoretical post-structural work (especially Foucault) and that from political economy and labour history.
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Why is it important?
The article details why and how accounting research can be enriched by being rooted in and engaging with work with broader, alternative research methodologies.
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This page is a summary of: The new accounting history: An introduction, Accounting Organizations and Society, January 1991, Elsevier,
DOI: 10.1016/0361-3682(91)90036-e.
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