Accounting history research and its diffusion in an international context

Abstract

This paper examines patterns of dissemination in accounting history research. Empirical evidence supporting this investigation was gathered from: (i) all accounting history articles published in three specialised accounting history journals and in 10 generalist journals in accounting between 1990 and 1999; (ii) all papers given at the World Congress of Accounting Historians held in Kyoto (1992) and in Kingston (1996); (iii) the Societat Italiana di Storia della Ragioneria and papers given at its biannual meetings during the 1990s, and (iv) a number of other secondary sources. Patterns of dissemination in accounting history research result in a neglect of the majority of accounting history researchers who are affiliated with non-Anglo-Saxon institutions, conduct their research in non-Anglo-Saxon settings, and focus on observation periods other than 1850-1945. It is argued that accounting history research would benefit from other scholars, settings, and periods of study being reflected in what are usually referred to as "international" journals. The paper poses some suggestions that could enhance the international character of accounting history research.

Keywords

Accounting history research dissemination of accounting research generalist journals specialist journals

Get full access to this article

View all access options for this article.

References

Boyns, T. and Carmona, S. , (2002), "Accounting History Research in Spain, 1996-2001: An Introduction" , Accounting, Business and Financial History, Vol. 12, No.2, pp. 149-155 .

Carmona, S. , Gutidrrez, I. and CQmara, M. , (1999), "A Profile of European Accounting Research: Evidence from Leading Accounting Journals" , European Accounting Review, Vol.8, No.3, pp. 463-480 .

Carmona, S. and Zan, L. , (2002), "Mapping Variety in the Histories of Accounting and Management Practices" , The European Accounting Review, Vol.11, No.2, pp. 291-304 .

Carnegie, G.D. and Napier, C.J. , (2002), "Exploring Comparative International Accounting History" , Accounting, Auditing and Accountability Journal, Vol.15, No.5, pp. 689-718 .

Carnegie, G.D. , McWatters, C.S. and Potter, B.N. , (2003), "The Development of Specialist Accounting History Literature in the English Language: An Analysis by Gender" , Accounting, Auditing and Accountability Journal, Vol.16, No.2, pp. 186-207 .

Carnegie, G.D. and Potter, B.N. , (2000), "Publishing Patterns in Specialist Accounting History Journals in the English Language" , The Historians Accounting Journal, Vol.27, No.2, pp. 177-198 .

Cole, S. , (1983), "The Hierarchy of the Sciences?" , American Journal of Sociology, Vol.89, No. 1, pp. 111-139 .

Hernmndez Esteve, E. , (1995), "A Review of Recent Spanish Publications in Accounting, Business and Financial History" , Accounting, Business and Financial History, Vol.5, No.2, pp. 237-269 .

Lee, T.A. and Williams, P.F. , (1999), "Accounting from the Inside: Legitimizing the Accounting Academic Elite" , Critical Perspectives on Accounting, Vol.10, No.6, pp. 867-895 .

10.

Lukka, K. and Kasanen, E. , (1996), "Accounting a Global or Local Discipline? Evidence from Major Research Journals" , Accounting, Organizations and Society, Vol.21, No 7, pp. 755-773 .

11.

Oakes, L.S. and Hammond, T.A. , (1995), "Biting the Epistemological Hand: Feminist Perspectives on Science and their Implications for Accounting Research" , Critical Perspectives on Accounting, Vol.6, No.1, pp. 49-75 .

12.

Parker, L. , Guthrie, J. and Gray, R. , (1998), "Accounting and Management Research: Passwords from the Gatekeepers" , Accounting, Auditing and Accountability Journal, Vol.11, No.4, pp. 371-402 .

13.

Parker, R.H. , (1993), "The Scope of Accounting History: A Note" , Abacus, Vol.29, No.1, pp. 106-110 .

14.

Previts, G., (2000), Global Accounting History: Scholarship in the New Millenium, Plenary Address, 8th World Congress of Accounting Historians, Madrid.

15.

Zan, L. , (1994), "Toward a History of Accounting Histories" , European Accounting Review, Vol.3, No.2, pp. 255-307 .