Does accounting history matter?

Abstract

Building upon panel discussion held at the sixth Accounting History International Conference, a resounding "yes" is offered in response to the question of whether accounting history matters. However, reflecting the viewpoint that accounting history can and should matter more, various suggestions are presented for advancing the quality, relevance and significance of historical research in accounting, commencing with the need to redress persistent misconceptions about the discipline. Practical strategies for enhancing the impact of accounting history scholarship are then developed around the themes of promoting its contemporary relevance and implications, fostering engagement with diverse groups of scholars, writing accounting history in informative and engaging ways, and articulating and developing appropriate methodologies. Finally, the role of accounting historians as "change agents" is explored and advocated.

Accounting historians engaging with scholars inside and outside accounting: Issues, opportunities and obstacles

“…While there have been plentiful reflections and debates on the nature and purpose of history, ranging across intellectual and utilitarian perspectives, among others, significant potential for attracting new audiences from our contemporary research colleagues lies in relating our research to issues of contemporary policy and practice as well as societal import (Gomes et al, 2011;Parker, 1999Parker, , 2015Tyson and Oldroyd, 2017). This will be revisited later in this paper, but bears signalling here.…”

“…Our research has the potential to bridge these different views of time, and in doing so problematise the status quo, pluralise our views of the past, and offer new understandings of what we thought we already knew (Gomes et al, 2011;Parker, 2001Parker, , 2004.…”

“…Again, these will be considered further in this study, but are important to recognise here as pathways for new directions. They present exciting new subject areas, perspectives and interfaces for accounting history research (Gomes et al, 2011;Napier, 2006;Parker, 1999).…”

“…The wide spectrum of journals and conference events exposes a huge range of contemporary issues to which our research can make a contribution. In addition, university accounting departments are populated by a wide range of accounting scholars and at least some of them are ripe for conversion to the value of what we have to offer: particularly the community of emerging scholars (Gomes et al, 2011;Guthrie and Parker, 2006). There are plentiful examples before us.…”

“…However, as suggested by Gomes et al (2011;see also Gomes et al, 2015), a practical strategy for enhancing the impact of accounting history research is to foster the engagement with diverse groups of scholars, both accounting researchers and scholars from other disciplines. In fact, "in order to assist in broadening perspectives on accounting's past, accounting historians must resist the temptation to retreat within the comfort zone of the historians' ghetto in which they can promulgate and digest historical research amongst the welcoming cohort of their own research peers" (Gomes et al, 2011: 393;see also, Guthrie and Parker, 2006).…”