Exploring comparative international accounting history

摘要: Accounting historians have long recognised accounting’s international scope but typically concentrated their research endeavours on region‐ or country‐specific studies, investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists study development a comparative perspective, mirroring attention paid over past two decades practices standards. This paper proposes definition history (CIAH) examines nature studies within this genre. The CIAH approach is exemplified through an exploratory agrarian in Britain Australia latter half nineteenth century. In light study, evaluates contribute understanding provide insights into present future.