Paralleling the advent of different conceptions of accounting in the past two decades or so is the distinction between what are now known as the “traditional” and “new” schools of accounting history research. Viewing accounting as a social practice, as opposed to a mere technical practice, orientates the historical researcher firmly into the arena of the new accounting history, which recognizes the pervasive and enabling characteristics of accounting and gives rise to concerns about studying the implications of accounting change on organizational and social functioning. This literature study examines the interplay of conceptions of accounting with schools of thought in the historical accounting literature. It seeks to enhance an understanding of the underlying connections between the conceptions of accounting embraced by researchers of contemporary accounting and the schools of thought adopted by historical accounting researchers. As the state of play in accounting history research appears to have become a little predictable, certain challenges are identified for accounting historians of the future.
The interplay of conceptions of accounting and schools of thought in accounting history
Abstract
Paralleling the advent of different conceptions of accounting in the past two decades or so is the distinction between what are now known as the “traditional” and “new” schools of accounting history research. Viewing accounting as a social practice, as opposed to a mere technical practice, orientates the historical researcher firmly into the arena of the new accounting history, which recognizes the pervasive and enabling characteristics of accounting and gives rise to concerns about studying the implications of accounting change on organizational and social functioning. This literature study examines the interplay of conceptions of accounting with schools of thought in the historical accounting literature. It seeks to enhance an understanding of the underlying connections between the conceptions of accounting embraced by researchers of contemporary accounting and the schools of thought adopted by historical accounting researchers. As the state of play in accounting history research appears to have become a little predictable, certain challenges are identified for accounting historians of the future.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
/lp/sage/the-interplay-of-conceptions-of-accounting-and-schools-of-thought-in-JgR0uDocAp
Welcome to DeepDyve! Rent Premier Research Articles and Save Up to 90%
Preview Only
The interplay of conceptions of accounting and schools of thought in accounting history
Gomes,Delfina
Follow Accounting History
, Volume 13 (4): 479
SAGE – Nov 1, 2008
More Info
More Like This Article
View All dataSource[]=actageo&dataSource[]=aspet&dataSource[]=aaos&dataSource[]=aacc&dataSource[]=aacr&dataSource[]=aea&dataSource[]=aip&dataSource[]=ajnr&dataSource[]=ams&dataSource[]=aps_physical&dataSource[]=appi_book&dataSource[]=appi_journal&dataSource[]=apha&dataSource[]=asip&dataSource[]=asm&dataSource[]=asn&dataSource[]=aspb&dataSource[]=avs&dataSource[]=annual_reviews&dataSource[]=arxiv&dataSource[]=acm&dataSource[]=berghahn&dataSource[]=cabi&dataSource[]=clinical_trials&dataSource[]=dailymed&dataSource[]=degruyter&dataSource[]=du_press&dataSource[]=esa&dataSource[]=eu_press&dataSource[]=elsevier&dataSource[]=emerald&dataSource[]=ejtr&dataSource[]=emea&dataSource[]=epo&dataSource[]=faseb&dataSource[]=gsa&dataSource[]=health_affairs&dataSource[]=hindawi&dataSource[]=imanager&dataSource[]=imedpub&dataSource[]=informa_healthcare&dataSource[]=informs&dataSource[]=iop&dataSource[]=iucr&dataSource[]=iospress&dataSource[]=jbjs&dataSource[]=leftcoast&dataSource[]=lu_press&dataSource[]=mesharpe&dataSource[]=mary_ann_liebert&dataSource[]=medline&dataSource[]=mit_press&dataSource[]=nature&dataSource[]=oxford&dataSource[]=pier_professional&dataSource[]=pnas&dataSource[]=portlandpress&dataSource[]=psyc_articles&dataSource[]=psyc_books&dataSource[]=psyc_critiques&dataSource[]=plos_journal&dataSource[]=pubmed_central&dataSource[]=rsna&dataSource[]=rockefeller&dataSource[]=rcn&dataSource[]=ria&dataSource[]=rsc&dataSource[]=sage&dataSource[]=spie&dataSource[]=springer_journal&dataSource[]=springer&dataSource[]=taylor_francis&dataSource[]=aps&dataSource[]=the_scientist&dataSource[]=uc_press&dataSource[]=uspto_abstract&dataSource[]=wiley&dataSource[]=pct
© 2012 DeepDyve, Inc. All rights reserved.
Terms of Service | Privacy Policy
