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Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson
Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson
Accounting Historians Journal
In recent years accounting historiography has been enriched by a considerable volume of debate surrounding the chronology and evolution of accounting theory and practice. By virtue of their attempts to explain the processes of change, accounting historians have become identified with a paradigm or world view that constitutes the theoretical context within which their research findings are couched. Scholars have either self-avowed their paradigmatic affiliations or have had their work so classified in the writings of others. Fleischman et al. [1996a], for example, trichotomized the field of industrial revolution cost accounting into three "schools": the Neoclassical (economic rationalist), the Foucauldian, …
Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker
Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker
Accounting Historians Journal
Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …