How does accounting history shape the past, present and future of society?

Karen McBride*, Michele Bigoni, Delfina Gomes

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

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Abstract

Accounting history as a discipline is in danger in today's utilitarian society, where it is often seen as a prerogative of a select few who are disconnected from real-world problems and refuse to engage with studies that can ‘help business’. The present work discusses how history, including accounting history, has never been more important, especially in today's highly turbulent society. We reject myths of continuity and finalism and a view of history as an unproblematic linear path toward current and future practice. By engaging with genealogical, quintessentially interdisciplinary ‘histories of the present’, accounting historians can shed new light on past practices and learn important lessons which can be invaluable in solving today's problems. To remain relevant, accounting history research needs to take advantage of the possibilities offered by digital technologies, broaden its range of sources, explore new methodologies and theoretical approaches and engage with wider audiences, beyond the borders of academia.

Original languageEnglish
Pages (from-to)139-158
Number of pages20
JournalAccounting History
Volume30
Issue number2
DOIs
Publication statusPublished - 6 May 2025

Keywords

  • accounting
  • future
  • interdisciplinary
  • past
  • present

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