The Role of Oral History in Accounting

Abstract

The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is described. Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed.

Examining Supportive Evidence for Psychosocial Theories of Aging within the Oral History Narratives of Centenarians

“…Baum [13] and Collins and Bloom [14] define oral history research as a research method for assessing the stories and records that aid in the understanding of previous events in history as well as the feelings surrounding such events. Although oral history research utilizes less structured approaches than other methodologies (e.g., researchers are encouraged to follow cultural norms, practices, and intuition when conducting an interview rather than relying on standardized interview techniques), asking similar questions across participant interviews generates consistency [15].…”

Ethnicity, Foreign Investments and Strong Pragmatic Government: Towards Interpreting Accounting Progress in Malaysia

“…The importance of the interviews is expressed well by Merino (1988, p. 188) as follows: "If historians are to provide valid explanations, then we must examine all available evidence, including the testimony of participant sources, to substantiate posited motives and causes" (see also Collins andBloom, 1991 andHammond andSikka, 1996). The interviews took place within a period of six months (from February to July 1997) involving a sample of 31 individuals out of around 150 people and institutions invited to participate.…”

Atributos do desempenho profissional na visão de empresários contábeis da grande São Paulo

“…Da mesma forma, há pesquisas com o uso da História Oral sobre a trajetória de administradores e empreendedores (Ardichvili, Cardozo & Ray, 2003;Freitas & Teixeira, 2014;Gomes & Santana, 2010;Topping, Duhon & Bushardt, 2006) e na área contábil (Collins & Bloom, 1991;Hammond & Sikka, 1996;McKeen & Richardson, 1998 A quantidade de OC aumentou em 21,5% no período. A quantidade constituída sob a forma individual diminuiu a partir de 2010, tendo aumentado a quantidade sob as formas "sociedade" e "empresária".…”