“…Within accounting, circuses have not been a popular theme for historical accounting research although Cummings and St Leon (2009) demonstrated that their study can enhance understanding of historical approaches to financial management. Outside accounting, circuses have been of research interest in historical fields of inquiry that include social history (Arrighi, 2012; Neirick, 2012), performance history (Carmeli, 2003; Fusco, 1994), entertainment history (Stoddart, 2000), management history (Beadle and Könyöt, 2006), economic history (Allen, 2010; Renoff, 2008), political history (Holmgren, 2007), military logistical history (May, 1932) and visual history (Wilson, 2017). Since these disciplines overlap, or are closely aligned with, accounting history, there may be currently unexplored opportunities to consider circuses in the context of other historical accounting research topics.…”