Abstract
Since the 1970s, accounting history has built a considerable research infrastructure (e.g. congresses, journals, and associations) that supports networking, as well as the dissemination of studies in this area. This editorial reviews research trends in accounting history and suggests four areas: (i) new settings and observation periods; (ii) accounting in native nations; (iii) gender; and (iv) accounting and the State hold promise to advance accounting knowledge.In 1970, Ernest Stevelinck organized in Brussels the first World Congress of Accounting Historians, which signaled the awakening of accounting history research as an academic discipline. World congresses instilled in accounting historians the practice of receiving high-quality feedback on their studies before submitting their papers to a journal or their books to a publisher. In 1973, Gary J. Previts lead the foundation of The Academy of Accounting Historians. For accounting historians, the
Highlights
In 1970, Ernest Stevelinck organized in Brussels the first World Congress of Accounting Historians, which signaled the awakening of accounting history research as an academic discipline
The Academy launched the first specialized journal in the area, The Accounting Historians Journal (AHJ), in 1974. Drawing on these institutional bases, accounting history research was no longer practiced by a few, highprofile scholars, such as Basil Yamey, and his contributions to the role played by accounting in the rise of capitalism (Yamey, 1949, 1964), or David Solomons, and his influential work on advanced costing practices in the late 19th century (Solomons, 1952)
Overall, accounting history research focused on topics such as the origins of double-entry bookkeeping, accounting’s role in the rise of capitalism, biography, the emergence and evolution of cost accounting practices, and how some industries contributed to the development of accounting practices and theory
Summary
Since the 1970s, accounting history has built a considerable research infrastructure (e.g. congresses, journals, and associations) that supports networking, as well as the dissemination of studies in this area. The Academy launched the first specialized journal in the area, The Accounting Historians Journal (AHJ), in 1974 Drawing on these institutional bases (e.g. congress, academic organization, academic journal), accounting history research was no longer practiced by a few, highprofile scholars, such as Basil Yamey, and his contributions to the role played by accounting in the rise of capitalism (Yamey, 1949, 1964), or David Solomons, and his influential work on advanced costing practices in the late 19th century (Solomons, 1952). The international profile of accounting history research was worth noting, especially considering the communication and logistics structure of this period; since its foundation, the AHJ published articles addressing accounting practices in a variety of international settings (e.g. Greece, India, Italy, Japan)
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