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Accounting Historians Notebook

Accounting -- History -- Research

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Full-Text Articles in Business

Philosophy Of Accounting Historical Research, Ernest Stevelinck Oct 1982

Philosophy Of Accounting Historical Research, Ernest Stevelinck

Accounting Historians Notebook

The generalized study of accounting history is of recent origin. We have hardly made a beginning in interpreting the history of accounting and it is time that a broader synthesis be attempted. Many accounting professionals, preoccupied with fiscal and judicial questions, still consider accounting history as unimportant, helpful only to occupy the leisure time of professors and retired businessmen. It is necessary to convince these critics that they are wrong and that a philosophical approach to accounting history is not only possible but desirable. The philosophy of accounting history is, in fact, the logical extension of accounting history.


Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner Mar 1980

Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner

Accounting Historians Notebook

The principal purpose of this brief item is to furnish 1980 accounting researchers, now in generous number throughout the world, with a modest perspective on how far accounting research has come in slightly less than 30 years, based on the compilation of Professor Bray in his little booklet of 1952 and 1953. Evidently he had thought about the preparation of the Register for some years. He obviously also had to have a rather wide ranging correspondence and knowledge of accounting research in many countries, in order to undertake the writing of the manuscript for his printed work. As contrasted with …