Editorial GGaarrrryy DD.. CCaarrnneeggiiee This issue follows the holding of the second Accounting History International Conference in Osaka in August 2001. As indicated in the report of the conference convenor (see pp.121-6), a total of 45 delegates participated in this successful event. A revised version of a paper that was delivered as a plenary address at the conference appears as the lead article in this issue. The quality of the papers presented at the conference was very high, thus resulting in a rewarding and enjoyable experience for all concerned. Diversity in accounting history research in method, location and time frame among other variables has been matched by diversity in perspectives on accounting's past. As Napier has shown previously, this makes accounting historiography itself an important area of inquiry. In his present contribution there is a focus on the use of a concept of progress in the writing of history from the eighteenth century and the use of a concept of evolution in "traditional" accounting history. In particular, the role of the narrative in history is explored in assessing the place for the assumption that accounting is "progressive". Pitts examines the contributions of the "other" William Armstrong, an unsung
Editorial
Abstract
Editorial GGaarrrryy DD.. CCaarrnneeggiiee This issue follows the holding of the second Accounting History International Conference in Osaka in August 2001. As indicated in the report of the conference convenor (see pp.121-6), a total of 45 delegates participated in this successful event. A revised version of a paper that was delivered as a plenary address at the conference appears as the lead article in this issue. The quality of the papers presented at the conference was very high, thus resulting in a rewarding and enjoyable experience for all concerned. Diversity in accounting history research in method, location and time frame among other variables has been matched by diversity in perspectives on accounting's past. As Napier has shown previously, this makes accounting historiography itself an important area of inquiry. In his present contribution there is a focus on the use of a concept of progress in the writing of history from the eighteenth century and the use of a concept of evolution in "traditional" accounting history. In particular, the role of the narrative in history is explored in assessing the place for the assumption that accounting is "progressive". Pitts examines the contributions of the "other" William Armstrong, an unsungPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Editorial
Carnegie,Garry D.
Follow Accounting History
, Volume 6 (2): 5
SAGE – May 1, 2001
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