Exploring accounting history and accounting in history

McBride, Karen; Verma, Shraddha

doi:10.1016/j.bar.2021.100976

Cited by 15 publications

(9 citation statements)

References 9 publications

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“…To answer the research questions, the Reference Publication Year Spectroscopy (RPYS) methodology was used. Through the analysis of citation frequency, RPYS allows researchers to map the intellectual history of a given scientific field, identifying any key contributions and revolutionary discoveries (Carnegie and Napier, 2017; McBride and Verma, 2021).…”

Section: Introductionmentioning

confidence: 99%

An algorithmic historiography of biodiversity accounting literature

Maione,

Cuccurullo,

Tommasetti

2023

AAAJ

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PurposeThe study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.Design/methodology/approachThe Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.FindingsThe work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.Research limitations/implicationsThe paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.Originality/valueThe article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

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Section: Introductionmentioning

confidence: 99%

An algorithmic historiography of biodiversity accounting literature

Maione,

Cuccurullo,

Tommasetti

2023

AAAJ

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“…Space, and the theorisation of space, has a long history in social theory (Bauman, 1993; Foucault, 1979; Giddens, 1984, 1991; Lefebvre, 1991) and organisational theory (Rodner et al, 2020; Taylor and Spicer, 2007; Weinfurtner and Seidl, 2019). Yet, by comparison, less attention has been paid to the theorisation of space in accounting research (Bigoni et al, 2021; Carmona and Ezzamel, 2009; McBride and Verma, 2021). That said, an interest in organisational space represents an exception to this notion and is one area that has attracted the attention of accounting academics (Carmona et al, 1997, 2002; Carmona and Ezzamel, 2016; Labardin, 2014; Miller and O’Leary, 1987, 1994; Quattrone and Hopper, 2005; Walsh and Stewart, 1993).…”

Section: Accounting and The Disciplining Of Organisational Spacementioning

confidence: 99%

‘It was pop that was making the bread’: Accounting and musical space at Abbey Road studios

Jubb

2023

Accounting History

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This research considers the relationship between accounting and physical space, focusing on the creation of musical recordings within the musical and ‘magical’ space of Abbey Road Studios during the 1960s. Building on prior studies that have utilised the work of Foucault to theorise accounting's ability to contribute to making space more disciplinary, this study highlights how, at the beginning of the 1960s, accounting was part of a wider regime that rendered the non-disciplinary, musical space of the recording studio visible and controllable in order to standardise musical recording practices. As the period progressed, and against a backdrop of cultural revolution in 1960s Britain, existing rules and procedures were circumvented by musicians, producers and engineers who utilised experimental practices to create non-standardised, ‘magical’, sonic worlds. Control over the musical space of the recording studio waned and so too did accounting's ability to capture and manage the emergent creative practices.

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“…And how can a historical contribution be made to a field that may be largely ahistorical? As McBride and Verma (2021: 2) note: ‘Nowadays, accounting is often perceived as a discipline focused on contemporary issues as if the past is a foreign place, and the phenomenon there, including accounting, has no bearing on explaining or shaping the present’. There is also the danger faced by any research drawing on different disciplines: ‘one discipline becomes the driver of the research agenda making the other discipline a secondary contributor’ (Leblebici, 2014: 78).…”

Section: Theory In Accounting History Researchmentioning

confidence: 99%

Innovation in accounting historiography: Where to from here?

et al. 2023

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The world is facing difficult, uncertain and challenging times, which have consequences for accounting practice, education and research. This new and uncertain environment may lead us to conclude that accounting research should focus on the present and develop answers to be implemented in the future. Does this mean that accounting history must be put aside for the moment? We start from the position that accounting history continues to matter and that accounting history researchers have developed their perspectives and methodological and theoretical approaches considerably since the early 1990s in terms of diverse fields and topics of research. This article aims to explore how accounting history research can expand by seeking innovation in theories, sources, methodologies and writing. It demonstrates that accounting history is not static and researchers can contribute to its further recognition and dissemination. Through the innovative study of the past, researchers may continue to contribute to new and informed ways for the world to be managed and governed.

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Exploring accounting history and accounting in history

Cited by 15 publications

References 9 publications

An algorithmic historiography of biodiversity accounting literature

An algorithmic historiography of biodiversity accounting literature

‘It was pop that was making the bread’: Accounting and musical space at Abbey Road studios

Innovation in accounting historiography: Where to from here?

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