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The Role of Oral History in Accounting

The Role of Oral History in Accounting The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is described. Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

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Publisher
Emerald Publishing
Copyright
Copyright © 1991 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/EUM0000000001931
Publisher site
See Article on Publisher Site

Abstract

The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is described. Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Dec 1, 1991

Keywords: Accounting; Research; History; Methodology; USA

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