Accounting history research and its diffusion in an international context

Abstract

This paper examines patterns of dissemination in accounting history research. Empirical evidence supporting this investigation was gathered from: (i) all accounting history articles published in three specialised accounting history journals and in 10 generalist journals in accounting between 1990 and 1999; (ii) all papers given at the World Congress of Accounting Historians held in Kyoto (1992) and in Kingston (1996); (iii) the Societat Italiana di Storia della Ragioneria and papers given at its biannual meetings during the 1990s, and (iv) a number of other secondary sources. Patterns of dissemination in accounting history research result in a neglect of the majority of accounting history researchers who are affiliated with non-Anglo-Saxon institutions, conduct their research in non-Anglo-Saxon settings, and focus on observation periods other than 1850-1945. It is argued that accounting history research would benefit from other scholars, settings, and periods of study being reflected in what are usually referred to as "international" journals. The paper poses some suggestions that could enhance the international character of accounting history research.