Accounts of change: 30 years of historical accounting research |
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| Institution: | 1. Doutora en Ciências Económicas y Empresariales, Universidad de Santiago de Compostela, Profesora Adjunta de la Escola Superior de Gestão, Instituto Politécnico do Cávado e do Ave, 4750-810 Barcelos, Portugal;2. Doutora en Ciências Económicas y Empresariales, Universidad de Santiago de Compostela, Profesora Titular de la Faculdad de Ciências Economicas y Empresariales, Universidad de Santiago de Compostela, Avda. Burgo das Nacións, s/n, 15782 Santiago de Compostela, Spain;3. Doutora en Contabilidad, Universidad do Minho, Profesora Asociada con Agregación de la Escola de Economia e Gestão, Universidade do Minho, Campus de Gualtar, 4710-057 Braga, Portugal;1. University of Tampere, Faculty of Management, FI-33014 University of Tampere, Finland |
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| 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. |
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