Preserving historyinaccounting: seeking common ground between “new” and “old” accounting history

Abstract

Points out that traditional conceptions of accounting history and its achievements are being challenged by new accounting historians who are informed by radical philosophies and approaches to history. Suggests that this is a belated reflection of movements within the wider discipline of history which can be traced to the annalists in the 1930s and more recently to the influence of postmodernism. Observes that at issue between the traditional and new history are the importance of facts and the pursuit of truth by traditional historians, noting that new accounting historians have decried the reactionary effects of traditional history, which they propose to overcome by substituting accounting as an interested discourse for accounting as a neutral, socially sterile technique. Explains that, as the conventional form of historical writing, the narrative form also has been disparaged. Concludes by arguing that accounting historians should be tolerant of different approaches to accounting history.

Accounting and everyday life: towards a cultural context for accounting research

“…A broad church from French social theorist to German philosopher is encouraged. Accounting historians have learnt to value the benefits of a pluralist approach to interpreting and understanding accounting practice (Funnell, 1996) and these lessons can be applied more generally. Research in all aspects of accounting and everyday life, regardless of theoretical persuasion, is to be encouraged.…”

Ideology diffusion and the role of accounting: A Gramscian approach to understanding China’s transition from 1949 to 1957

“…By connecting accounting to its broader context, researchers have been able to demonstrate the social and political nature of accounting (Dillard, 1991;Funnell, 1996;Baker and Bettner, 1997;West, 1998;Laughlin, 2004;Tinker, 2005;Cortese and Irvine, 2010;Zhang et al, 2012). It has been well documented in the literature that accounting does more than just presenting economic 'facts'; rather, it shapes its surrounding environments influencing decisions related to economics, society, politics, legitimacy and organisations in a much deeper way (West, 1998).…”

Análisis histórico-contable de la sociedad Trenor y Compañía (1838-1926)

“…E videntem ente, como se ñ a la S tew art (1992, p. 69), la m ayoría de a u to re s coinciden con la se g u n d a orientación, esto es, que no existe u n p u n to de vista u n ita rio o u n iv ersal sobre lo que es h istoria. Lo que tam b ién es observado como u n signo de m adurez, y de m ayores posibilidades p a ra e sta p arcela de la contabilidad (Funnell (1996), C arnegie y N apier (1996), P ark er (1997), Ezzam el (1998), Boyns y E dw ards (1996Boyns y E dw ards ( , 2000, H oskin y Macve (2000), F leischm an a n d ). P a ra P arker (1997, pp.…”