This study explores the present-day dimensions of the international accounting
history community with a focus on examining the formal (that is
institutionalized) and informal (that is non-institutionalized) arrangements for
accounting history in various countries and regions. Following a review of
recent commentaries on the state of accounting history, the study elucidates the
dimensions of the field where accounting history associations or special
interest groups operate, comprising Australia and New Zealand, China, Italy,
Japan, Portugal, Spain and the USA, and also depicts the informal arrangements
in place for the accounting history community as identified in France and in the
UK. The study is intended to enhance understanding of the nature, size and
dynamics of this expanding group of scholars and to assist any future enquiries
into the drivers of organizational success and the relative health of accounting
history in the different jurisdictions.
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