Journal•ISSN: 1032-3732
Accounting History
SAGE Publishing
About: Accounting History is an academic journal published by SAGE Publishing. The journal publishes majorly in the area(s): Positive accounting & Accounting information system. It has an ISSN identifier of 1032-3732. Over the lifetime, 638 publications have been published receiving 8912 citations.
Topics: Positive accounting, Accounting information system, Accounting, Management accounting, Audit
Papers published on a yearly basis
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TL;DR: The authors examined patterns of dissemination in accounting history research and provided empirical evidence supporting this investigation. But they focused on the distribution of the information and did not examine the distributional patterns of the dissemination of information.
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 th...
141 citations
TL;DR: The status of historical research in the contemporary accounting and management research literature, briefly revisits some of its fundamental methodological dimensions and considers the multiple potential roles which it has the capacity to fulfill.
Abstract: This paper reflects upon the status of historical research in the contemporary accounting and management research literature, briefly revisits some of its fundamental methodological dimensions and considers the multiple potential roles which it has the capacity to fulfill. The author then selects a number of methodological and research subjects which show signs of maintaining their momentum or deserve experimentation or increased application. These include the historical narrative, “macro” literary style narrative histories, business history lessons for accounting and management history, critical theory informed research, emerging social history, and opportunities for research employing oral and visual history. The paper concludes with reflections on the dividends for the individual historian and the historical research community that may accrue from opportunities taken up in the new millennium.
141 citations
TL;DR: In this paper, historical research in accounting is flourishing as prestigious journals worldwide encourage authors to incorporate history into their submissions, although a number of accounting academics are concerned about the appropriateness of such research.
Abstract: Historical research in accounting is flourishing as prestigious journals worldwide encourage authors to incorporate history into their submissions. Although a number of accounting academics are awa...
114 citations
TL;DR: In this paper, the authors examine the process of accounting technologies in public sector management reforms and accrual based financial reporting has been significant amongst these technologies, and propose a methodology to deal with this issue.
Abstract: Accounting technologies have dominated public sector management reforms and accrual based financial reporting has been significant amongst these technologies. This paper examines the process of cha...
105 citations
TL;DR: The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature that has identified itself as addressing "Islamic accounting" as mentioned in this paper, and much of this litera...
Abstract: The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature that has identified itself as addressing “Islamic accounting”. Much of this litera...
95 citations