Accounting's past, present and future: the unifying power of history
作者： Garry D. Carnegie , Christopher J. Napier
DOI: 10.1108/09513571211198782
关键词:
摘要: Purpose – The purpose of this paper is to revisit the special issue Accounting, Auditing & Accountability Journal published in 1996 on theme “Accounting history into twenty‐first century”, order identify and assess impact shaping developments accounting literature, consider issues for future historical research accounting.Design/methodology/approach A retrospective prospective essay focusing literature.Findings issue's advocacy critical interpretive histories accounting's past has influenced subsequent research, particularly within various themes identified issue. most significant aspect influence been engagement increasing numbers historians with theoretical perspectives analytical frameworks.Research limitations/implications present study examines content a single journal issue...
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