“…The role of theory, and of certain theorists, in historical accounting research subsequently stimulated an extensive and still not settled debate (e.g., Carnegie, 2014a). New accounting history has been accused of "ethnocentrism" by Zan (2016, p. 582) [14] an excessive focus on the UK, which does not acknowledge recent expectations and related trends for scholars, especially in European countries, to publish their research in leading international refereed journals (e.g., Carnegie, 2017;Gomes, Giovannoni, Gutiérrez-Hidalgo & Zimnovitch, 2015;Jones & Oldroyd, 2015). Accounting historians have been leading scholars in the field to engage in interdisciplinary and critical research, and to collaborate with researchers from other disciplines, both business and non-business (e.g., Baskerville, Carrera, Gomes, Lai & Parker, 2017;Carnegie, 2014bCarnegie, , 2020Gomes et al, 2011;Guthrie & Parker, 2006;Matthews, 2019;Walker, 2008).…”