Accounting history: definition and relevance

Previts, G. J., Parker, L. D. and Coffman, E. N. (1990) Accounting history: definition and relevance. Abacus, 26(1), pp. 1-16. (doi:10.1111/j.1467-6281.1990.tb00229.x)

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Abstract

This paper defines and relates contemporary applications of accounting history and is intended to assist scholars who do not specialize in historical study. A definitional distinction is drawn between history as a social science, with an emphasis on interpretation, criticism, and method, and history as a descriptive narrative form. Arguments are presented for the relevance of published accounting history studies to accounting pedagogy, policy and practice. The inherent limitations of historical inquiry are also explored. An appendix provides information on accounting history organizations, publications, and activities worldwide. A related paper which develops an accounting historiography will appear in a later issue of this journal.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Lee
Authors: Previts, G. J., Parker, L. D., and Coffman, E. N.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Abacus
Publisher:Wiley
ISSN:0001-3072
ISSN (Online):1467-6281
Published Online:26 July 2005

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