Abstract
A number of new accounting histories broadly attack rational empiricism and conventional methods of archival research. They focus on interpretation and theory development and intentionally downplay the usefulness of factual material and descriptive histories. Notwithstanding their erudition and persuasiveness, these histories rarely include convincing evidence to support their impassioned and unconventional views. This paper responds to many broad-sweeping claims that are presented in several new histories by presenting firsthand evidence drawn primarily from the US men's clothing industry. This evidence shows that the standards which were introduced in the late 1910s and early 1920s were implemented in response to market pressures, were mutually determined by union and management personnel and provided tangible benefits to workers as well as to owner/managers. The paper also discusses rationales and implications of the new accounting history movement.
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