Abstract
This article is based on a plenary address presented at the fourth Accounting History International Conference, Braga, Portugal held in September 2005. It is an extension of earlier calls (for example Carmona, 2002; Carnegie & Potter, 2000) to broaden research beyond those settings and periods that have so far dominated accounting history. Using precolonial Africa as an example, the article identifies the challenges and opportunities associated with historical research in non-western and/or pre-industrial cultures and sites. It then goes on to illustrate some of the conceptual breaks needed to examine the ancient Yoruba practice of the (e)susu and identifies the potential insights that one can gain from historical research into the “truly unfamiliar”. It concludes on a hopeful note, suggesting that by taking accounting history research beyond the familiar settings of Europe and the West we create the potential for profound growth in our discipline.
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