What opportunities are there for accounting history historiography?

What is it about?

The world is facing difficult, uncertain and challenging times, which have consequences for accounting practice, education and research. This new and uncertain environment may lead us to conclude that accounting research should focus on the present and develop answers to be implemented in the future. Does this mean that accounting history must be put aside for the moment? We start from the position that accounting history continues to matter and that accounting history researchers have developed their perspectives and methodological and theoretical approaches considerably since the early 1990s in terms of diverse fields and topics of research. This article aims to explore how accounting history research can expand by seeking innovation in theories, sources, methodologies and writing. It demonstrates that accounting history is not static and researchers can contribute to its further recognition and dissemination. Through the innovative study of the past, researchers may continue to contribute to new and informed ways for the world to be managed and governed.

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Why is it important?

This paper challenges those who are tempted to write off accounting history as being old and out-of-date. Indeed, we argue that accounting history is important in policy debates as it ensures common mistakes are not repeated, but the current environment challenges accounting history research to be innovative, to contribute to a better understanding of our troubled world and to provide insights for different future/s.

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