A theoretical primer for evaluating and conducting historical research in accounting
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...
Citations
More filters
[...]
TL;DR: In the first two volumes of this work, Paul Ricoeur examined the relations between time and narrative in historical writing, fiction, and theories of literature as discussed by the authors, and this final volume, a comprehensive reexamination and synthesis of the ideas developed in volumes 1 and 2, stands as Ricoeure's most complete and satisfying presentation of his own philosophy.
Abstract: In the first two volumes of this work, Paul Ricoeur examined the relations between time and narrative in historical writing, fiction, and theories of literature. This final volume, a comprehensive reexamination and synthesis of the ideas developed in volumes 1 and 2, stands as Ricoeur's most complete and satisfying presentation of his own philosophy.
2,047 citations
TL;DR: In the past three decades, a desire to understand the processes of change within accounting, and the contribution made by accounting to broader societal and organizational change has stimulated a substantial body of historical research in accounting as discussed by the authors.
Abstract: Over the past three decades, a desire to understand the processes of change within accounting, and the contribution made by accounting to broader societal and organizational change, has stimulated a substantial body of historical research in accounting. Labelled as the “new accounting history”, this diverse collection of methodological approaches addressing a wide range of problems has made possible the posing of new questions about accounting’s past. The understanding of what counts as accounting has broadened, a greater awareness of how accounting is intertwined in the social has emerged, voices from below have been allowed to speak, while accounting has been seen to be implicated in wider arenas, with networks of practices, principles and people constituting varieties of “accounting constellations”. The paper reviews the central contribution of Accounting, Organizations and Society to the emergence of the new accounting history, and suggests some directions in which this may develop in the future.
283 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
Cites background or methods from "A theoretical primer for evaluating..."
...These developments have presented a hitherto unique opportunity for the accounting and management history fields - the crafting of multiple histories from multiple perspectives via multiple methodologies (Fleischman et al., 1996b; Bedeian, 1998)....
[...]
...The argument for the advantages of a dialogue and a cumulative understanding being developed between historians of differing theoretical and methodological persuasions has already been comprehensively argued by Fleischman et al. (1996b). The inevitability of this logic is revealed by Waldman’s (1980) assertion that all historians are a product of their age and that therefore it is important for historians to clearly recognise and declare their own beliefs, Parker: Historiography for the new millennium: adventures in accounting and management...
[...]
...The argument for the advantages of a dialogue and a cumulative understanding being developed between historians of differing theoretical and methodological persuasions has already been comprehensively argued by Fleischman et al. (1996b)....
[...]
...One fine example of the reflection and articulation of traditional historiography in a critical context has been presented by Fleischman and Tyson’s (1997) sophisticated discourse on the role and justification of archival research....
[...]
...…to our understanding of the social mores and attitudes of the period under study, assisting our understanding of how people of the period perceived their world (Fleischman et al., 1996a) and hence illuminating our understanding of why they made the decisions and behaved in the ways that they did....
[...]
TL;DR: In this article, the authors explored the interconnectedness of national politics with global forces and the ramifications of this interaction for the regulation of accounting and the state-profession relationship, and examined the international aspects of an attempt by a group of indigenous auditors in Greece to recapture their monopoly status following the liberalisation of the Greek auditing profession in 1992.
Abstract: In response to recent calls for systematic and in-depth studies of the impact of international forces on local accounting practices, discourses and institutions, this essay explores the interconnectedness of national politics with global forces and the ramifications of this interaction for the regulation of accounting and the state–profession relationship The paper employs Held's (1991) framework [Held, D (1991) Democracy, the nation-state and the global system Economy and Society , 20 (2), 138–172] on the role of the nation state in the age of globalisation, extended to encompass insights from the realist paradigm on international politics, to examine the international aspects of an attempt by a group of indigenous auditors in Greece to recapture their monopoly status, following the ‘liberalisation' of the Greek auditing profession in 1992 The paper explores changes in the state–profession relationship in the era of ‘globalisation' and documents the catalystic role of major states (the USA), politico-economic blocks (the EU), and other powerful international actors It is posited that the politics of international accounting professionalism in the ‘globalisation' era are becoming more polycentric with (lesser) nation-states as merely one level (of diminishing importance) in a complex system of superimposed, overlapping and often competing national and international agencies of governance The lessons to be learned from the Greek experience seem to be relevant to a number of countries — weaker or more important players in the world economy and politics — as they realign the assemblage of government in accounting and in other domains, in response to the progressive internationalisation of the world economy
140 citations
TL;DR: In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labeled a “Foucauldian” approach have been rewriting...
Abstract: In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labeled a “Foucauldian” approach have been rewriting...
129 citations
References
More filters
Book•
[...]
TL;DR: The ontology of the work of art and its Hermeneutic importance is discussed in this article. But the ontology is not a theory of the human experience, and it does not describe the relationship between art and the human sciences.
Abstract: Translator's Preface \ Introduction \ Foreword \ Part I: The Question of Truth as it Emerges in the Experience of Art \ 1. Transcending the Aesthetic Dimension \ 2. The Ontology of the Work of Art and its Hermeneutic Significance \ Part II: The Extension of the Question of Truth to Understanding in the Human Sciences \ 3. Historical Preparation \ 4. Elements of a Theory of Hermeneutic Experience \ Part III: The Ontological Shift of Hermeneutics Guided by Language \ 5. Language and Hermeneutics \ Appendices and Supplements \ Afterword \ Subject Index \ Author Index.
7,968 citations
2,947 citations
Book•
01 Jul 1990
TL;DR: McCarthy as mentioned in this paper discusses the application of Kant's Critique of Kant to Discourse Ethics, and proposes a program of philosophical justification for moral consciousness, communicative action, and moral and ethical life.
Abstract: Introduction by Thomas McCarthy. Philosophy as Stand--In and Interpreter. Reconstruction and Interpretation in the Social Sciences. Discourse Ethics: Notes on a Program of Philosophical Justification. Moral Consciousness and Communicative Action. Morality and Ethical Life: Does Hegela s Critique of Kant Apply to Discourse Ethics?. Index.
2,641 citations
Book•
[...]
01 Jan 1986
TL;DR: In the first two volumes of this work, Paul Ricoeur examined the relations between time and narrative in historical writing, fiction, and theories of literature as mentioned in this paper, and this final volume, a comprehensive reexamination and synthesis of the ideas developed in volumes 1 and 2, stands as Ricoeure's most complete and satisfying presentation of his own philosophy.
Abstract: In the first two volumes of this work, Paul Ricoeur examined the relations between time and narrative in historical writing, fiction, and theories of literature. This final volume, a comprehensive reexamination and synthesis of the ideas developed in volumes 1 and 2, stands as Ricoeur's most complete and satisfying presentation of his own philosophy.
2,548 citations
[...]
TL;DR: In the first two volumes of this work, Paul Ricoeur examined the relations between time and narrative in historical writing, fiction, and theories of literature as discussed by the authors, and this final volume, a comprehensive reexamination and synthesis of the ideas developed in volumes 1 and 2, stands as Ricoeure's most complete and satisfying presentation of his own philosophy.
Abstract: In the first two volumes of this work, Paul Ricoeur examined the relations between time and narrative in historical writing, fiction, and theories of literature. This final volume, a comprehensive reexamination and synthesis of the ideas developed in volumes 1 and 2, stands as Ricoeur's most complete and satisfying presentation of his own philosophy.
2,047 citations