Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research |
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Authors: | Alan J Richardson Laura D MacDonald |
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Institution: | 1. School of Business, Queen's University , Kingston;2. School of Business and Economics, Wilfrid Laurier University , Waterloo |
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Abstract: | Accounting is an interdisciplinary subject. We routinely draw insights and models from the base disciplines (e.g. economics, psychology etc.) as a starting point for research on accounting issues. As accounting researchers, and accounting historians in particular, explore the international dimensions of accounting it is appropriate, therefore, to look to the literature on international relations for insights. This paper provides examples of how we could use the literature on the nation-state and international enterprises to frame questions about international accounting history. |
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