Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business

Cobbin, Phillip; Dean, Graeme; Esslemont, Cameron; Ferguson, Patrick J.; Keneley, Monica; Potter, Brad; West, Brian

doi:10.1111/abac.12009

Cited by 6 publications

(3 citation statements)

References 75 publications

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“…To study what is going on today, technology cannot be ignored (Ferguson and Seow, ; Cobbin et al ., ; Sutton et al ., ). All aspects of accounting are impacted by the technologies that collect data as well as support and, in many cases, guide those processes (Tee et al ., ).…”

Section: Introductionmentioning

confidence: 99%

The changing technological environment and the future of behavioural research in accounting

Arnold

2016

Accounting & Finance

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In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision-making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy-makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision-making, and explore how behavioural research can be utilised to examine these changes. Specifically, this discussion focuses on the impact that technological changes have had on financial reporting, external auditing and managerial accounting, with an eye towards the potential for these changes to radically alter the future of accounting and auditing research. This article is based on my plenary speech at the 2013 AFAANZ Annual Conference held in Perth, Australia. I thank both Sue Wright and David Lont, presidents of AFAANZ, for giving me the opportunity to synthesise research on the impact of technology on accounting, and to present that discussion in this forum. Over the past twenty years, I have had the opportunity to work with some of the finest academics in the world, either directly as my coauthors or indirectly through involvement in their PhD thesis work. Most of these academics are from the AFAANZ community -people like Stewart Leech at the University of Melbourne, Phil Collier formerly at the University of Melbourne, Carlin Dowling formerly at the University of Melbourne, Mohamed Elbashir and Habib Mahama both formerly at Australian National University, Poh Sun Seow, a graduate of University of Melbourne, now at Singapore Management University, and Jake Rose at Victoria University in New Zealand. These people and their work have profoundly influenced my thinking and my research about the impact of technology on the accounting domain. I would like to thank Steve Sutton for his invaluable help in preparing both the plenary speech and writing this article.© 2016 AFAANZ Accounting and Finance 58 (2018) 315-339

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Section: Introductionmentioning

confidence: 99%

The changing technological environment and the future of behavioural research in accounting

Arnold

2016

Accounting & Finance

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“…Archival research has been one of the primary research methods of accounting history because archives are seen as providing cogent primary evidence (Fleischman and Tyson, 1997; Giroux, 1999). In historical accounting research, issues associated with archival research include problems of accessibility (Cobbin et al, 2013), dealing with incomplete records (Decker, 2013), errors (Brief, 1965) and bias (Kepley, 1984; Tyson, 1996). There is also the challenge of understanding the social, cultural, political and economic circumstances in which past records were created (Carnegie, 1995).…”

Section: Research Methods and Challengesmentioning

confidence: 99%

Entertainment as an archival source for historical accounting research

Miley

Read

2020

Accounting History

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This research champions indigenous voices and epistemes in accounting history. It corrects the hegemony of the coloniser’s voice in the archive and fills the archival vacuum with indigenous voices. This research presents the case of rice accounting in Cambodia. Cambodia was devastated by half a millennium of warfare and coups destroying written archives. The archives of the French coloniser are all that survive. That archive tells the coloniser’s version of rice accounting. To challenge that version of rice accounting, this research examines the story of rice accounting found in a traditional form of Cambodian entertainment: circus performance. Circus performance is a form of archive that captures collective memory, providing an indigenous voice and episteme. This research examines how, in preserving collective memory, traditional forms of entertainment can facilitate a richer understanding of accounting history when the written indigenous archive is impaired, destroyed or has failed to recognise the indigenous voice.

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“…Consequently, there are hidden voices in accounting history – stories of men and women that are underrepresented among the elite influential pioneers in the profession (Lee, 2008; 2009; Winstead et al, 2016). Exploring these hidden voices provides a deeper understanding of society (Walker, 2016) and an examination of accounting beyond a strictly constant or linear focus (Cobbin et al, 2013). Accounting researchers have been called upon to be more inclusive in accounting history research and to provide greater focus on the biographical profiles of those who are not among the profession's elite (Flesher and Flesher, 2003; Lee, 2009).…”

Section: Introductionmentioning

confidence: 99%

The hidden history of Benjamin Montgomery: Slave, manager, and accountant

2021

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Little is known about the contributions of African-American slaves in the histories of various business domains, including accounting. Some authors attribute this scholarly silence to ideological motives due to race-ethnicity and bigotry. Others note that this paucity reflects not only a lack of data but also an inability to adequately approach the contributions of minorities to the accounting profession. Consequently, there are hidden voices in accounting history that should be explored. One of those voices belongs to Benjamin Thornton Montgomery, a Southern slave who became a plantation manager and owner. Observing Montgomery’s practices through the unique historical lens of the ante-bellum period of the United States, we argue that he should also be acknowledged for his responsibilities as an accountant. Accordingly, we use an analytically structured narrative process to examine the compelling case of Ben Montgomery to inform a more accurate and balanced historical foundation of accounting practice in America.

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Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business

Cited by 6 publications

References 75 publications

The changing technological environment and the future of behavioural research in accounting

The changing technological environment and the future of behavioural research in accounting

Entertainment as an archival source for historical accounting research

The hidden history of Benjamin Montgomery: Slave, manager, and accountant

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