Business Commons^™

Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher

Accounting Historians Journal

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.