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Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh

Accounting Historians Journal

This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, effective history approach. It outlines four fundamental strengths of traditional history investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major …