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The Routledge Companion to History

John Richard Edwards, Stephen P. Walker

Historiography

Publication details https://www.routledgehandbooks.com/doi/10.4324/9780203871928.ch2 Christopher J. Napier Published online on: 21 Jul 2008

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Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 Fleischman andRadcli accountingresearch (1970)tothesurveyHistory inthe1990spresented ofhistorical by accounting history, AccountingAssociation from theAmerican Over thepast40years, there have of beenseveral thenature andpurposes attemptstoclarify Defining accountinghistory past. may beclassi Accountinghistorians the attitudetounderstanding adoptsaninterpretiverecent accountinghistory andcritical antiquarian, withaninterest incollectingexamplesofoldaccountingmaterials, much accountingresearchother modesofhistory-. hasattimesbeen Althoughhistorical how iscommunicated accountinghistory draws conclusionsfrom evidence, accountingresearch, theroleinhistorical oftheory and craft,relating tothehistorical suchasthenature ofevidence, how theaccountinghistorian on thedevelopment asabodyofknowledge, ofaccountinghistory andreviews issues accountingresearch inrecentsubject matterofhistorical years, this chapterconcentrates and themaintopicsthemesofaccountinghistory. WhileChapter 3studiesthemain study,about asanobjectofhistorical onaccountinghave how developed, historical involvesAccounting historiography astudyofhow andwhy accountinghasbeenwritten Overview 30 wereMany by ofthecentralcontributions Oldroyd summarised (1999), whonotedthe research published intheleadingjournal tive, withdi sources. broader archival contexts. andsecondary material includesbothprimary Thefocusofenquiry investigate bothideasandmethodswithinaccountingitselftheimpactofin and society, andchangeprocesses withinaccounting. continue to Accountinghistorians of accounting fortheunderstanding theories ff erent historians advocatingerent therelevance historians ofarangeeconomicandsocial ff e (2005)andthepresent author fi ed in terms oftheirunderlyingtheoretical perspec- ed interms Accounting, OrganizationsandSociety – thecentralityofnarrative andthepossibilityof ’ s past, how accountinga ’ s review accounting ofhistorical Christopher J.Napier Historiography ’ s CommitteeonAccounting ff ects organisations (Napier2006). 2 Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 The mostsigni Traditional andnewhistories into whichdi todevelopincreasing accountinghistory tendencyofthoseseekingtounderstand categories accounting research into two othercategories. The accounting develop understandings. For example, accounting records, but suchresearch islikely inorder to togobeyond simpledescription andcontentof such asthedetailsofaccountingpracticesandform technical matters withinaspeci discourses lowest )andsocial(forexample, accountingideawas thatanemerging in economic (forexample, accountingmethodprovided thataparticular at reliable information pointsintime.emerged andchangedatparticular Theoretical explanationscouldbeboth methodsandrejected others,and organisationsadoptedparticular why accountingideas help poseandanswer thatitdid, questionsasto why accountingtooktheform why individuals thephenomenaofpastaccounting:well asdescribe thismay involve drawingto onatheory ing how accountingwas actuallyundertaken inthepast. Researchers may seektoexplainas accounting records, literature document- suchasbooksandprofessional orsecondary journals or practices. Researching the concept that is often appealed to in this category of historical accountingresearch is ofhistorical concept thatisoftenappealed to inthiscategory by adesirehow tounderstand accounting ideasandmethodshave current developed. A ‘ to themselves questionssuch asthese, even remains close iftheiractualpracticeashistorians didnotre accounting historians oreven copewiththeabsenceofwritten How oralevidence? Ifearly doesthehistorian make ofaccounting toanunderstanding and Tyson 1997), thegeneraltendencyofrecenthasbeenforresearchers years from di washistory downgrading careful archival research (Fleischman infavour theorising ofgrand research as preting theresearch results. accounting historical Althoughthelabelling ofsocialtheory-driven tode social theory research questionsandissues Instead ofthe An alternativecategorisation are communicated,which histories oristhere spacefora counts asasigni accountingresearch,historical are likely andwhichtheories toprove mostcogent? What ofrapprochement,form issues. hasemphasisedhistoriographic Whatistherolein oftheory accounting history. of Despitethefears research beyond therelatively smallgroupofspecialistswhohadpreviously dominated accounting history, as thelatterbeingdescribed streams Much oftheresearch withinthe The debatebetween the ‘ tradition ’ to appreciate the complementary contributions thattheirrespective contributions toappreciate thecomplementary approaches may ’ ‘ . Here, theresearcher ’ new . ff erent research approaches (andresearchers) may beplaced. ‘ fi fi traditional ’ cant of these categorisations isthedivide betweencant ofthesecategorisations was perhapsasignofarrogance, ithelpedtoexpandinterest inhistorical cant research question, as evidence, asreasoning? Isnarrative themainway in fi ne research questionsandprovide andinter- for understanding astructure fi c society). ’ / ‘ ‘ ’ traditional new (Miller ‘ history ofaccounting history ’ fl ’ s objective accountingasasetofprocedures istounderstand dichotomy, itmay bemore helpfultoseparatehistorical ect ontheseissues, have more recent historians hadtoask et al. ‘ ’ history ofaccounting history and ‘ ’ history ofaccounting history s past(FleischmanandRadcli 1991: 396), by anintensive but characterised useof ‘ traditional ‘ new ’ ‘ historians, even though it hasresulted ina a looseassemblage ofoftenquitedisparate ’ islikely toinvolve thestudyoforiginal ’ researchers thatthe fi rst ofthesemayrst becalled ‘ counter-narrative ’ category islikely category tofocuson ’ research couldbemotivated ff ‘ traditional e 2003). ’ HISTORIOGRAPHY ‘ (Funnell1998a)? new fl uenced by new ’ accounting ’ and ‘ ‘ evolution history of history ff ‘ erent new 31 ’ ’ Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 accounting history inJapan.accounting history The France, Belgium, theNetherlands andSpainwithinEuropeinterest in andanemerging accountingresearch,national traditionsofhistorical suchas work withimportant incountries emerge around 1900. Mattessichalsoindicatesthecontinuing signi dominated the scholars outtheextent towhichItalianand,accounting history, bringing toalesserdegree, German ing researchers, Mattessich(2003)provides totheliterature of alistofearlycontributors In hiscomprehensive survey ofnineteenth-and earlytwentieth-century international - European beginnings The developmentofaccountinghistory or socialtheory). Muchofthe sociology (thestudyofpastevents drawnhistorical from usingmethodsandtheories sociology broadly onsociety. accounting research with shares ofhistorical characteristics Thiscategory withhowily concerned accountingimpactsonspeci practices may beviewed (Napier2001). ascontingentratherthannecessary researchers regard astudyofaccounting accountingpracticesandideasastheculminationofaprocessmodern-day ofprogress, some AccountingAssociation1970).(American Although thismay implythattheresearcher sees CHRISTOPHER J.NAPIER 32 early 1990sshowed theclearin and practices. accounting method, but more signi viduals inothersocialsettings. Theobjectofresearch isanunderstanding, notjustofan the useofsimilartypescalculationforcontrolling andmodifyingthebehaviour ofindi- the organisationtoa explanation, ofmeasurement but standard actuallyactsonpeoplein costingisnotjustaform society andinspeci onattemptstomake individuals, ideasoftheadministrationsocietycentring emerging in costing couldalsoseektoexplaintheemergenceofmethod, but now by reference to environmentalas aconsequenceofexternal factors. A andexplaintheemergenceadoptionofaspeci seeks tounderstand pro (EpsteinandEpstein1974),engineers orexplainedasaspeci around 1900may by bedocumentedby accountantsand reference writings tocontemporary world inwhichitoperates. For example, thedevelopment ofstandard costingintheyears we acceptthataccounting isshapedby itsenvironment but alsofeedsbackintoshapingthe calculations. viduals are controlled, andinsomecasesenabled through restricted the useofrecords and need tobeexcavated andrevealed inorderofhow togainanadequateunderstanding indi- theme ofsuchresearch is thataccountingplays societythat deepandcomplexroles inmodern situations. inthepast)asameansofgainingsomeinsightintocurrent not centuries Acommon used anexaminationofkey events (insomecasesquiterecent, inothercasesseveral decadesif andsocialconstructivism. accountingresearchgender theory often ofhistorical Thiscategory Derrida, LatourandGiddens, aswell ideassuchasinstitutional theory, associological feminist/ The other category is The othercategory The two categories of historical accountingresearch are, ofhistorical The two categories orshouldbe, mutually supportive, if fi t by businesspeople (Johnson andKaplan1987: ch. 3). Intheseapproaches, theresearcher fi ff c organisations, ect andchangetheirbehaviours. Italsopresents amodelthatcaninspire fi ‘ eld until an English-language literature of accounting history beganto eld untilanEnglish-languageliterature of accounting history socio-historical accountingresearch socio-historical fl uence of theorists suchasMarx,uence oftheorists Weber, Foucault, Habermas, ‘ new ‘ fi Italian school cantly oftheimpactthatmethodonbroader socialideas ‘ visible ’ accounting history emerging inthelate1980sand emerging accountinghistory ’ s pastasproviding aperspective from whichtoday ’ and ’ ‘ of accounting history hasbeenexplored in ofaccountinghistory calculable fi c individuals andorganisations, andmore ‘ new ’ (MillerandO ’ fi ’ , where theresearcher isprimar- accounting history ofstandard accountinghistory c case of the rational pursuit of c caseoftherationalpursuit fi fi c accountingmethod cance ofarange ’ Leary 1987).Leary Inthis ’ s Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 the publication ofPacioli trends, andtranslationsofbookssuchasPacioli onbookkeeping hasbeenoneofthemorewritings signi (Gonz butions toSpanishaccounting historiography (1998: thisbookas 80)describe books onaccountingpublished before 1850. andAmerican mainly British Previts andMerino Benjamin Foster The bibliographic themeisalsoshown inoneoftheearliestEnglish-languagehistories, English-language contributions Napier 1996: 9 and totheirwork ofhistory (Carnegie wanting tolendtheauthority accounting writers translations, includinghisown). However, Pacioli symbolic accountingtextbook(see, forexample, Hern title book was translatedintoSpanish(Kheil1902)by L Fernando sources. focusonaccounting Agreater approaches suchasthe treatises topicsasearlyItaliandouble-entry andrecords,historical andotheraccounting with majorItaliantextbookssuchasBesta accounting records (Cerboni1889). Thistrend was tocontinue intothetwentieth century, chronological onbookkeeping survey andaccounting, ofItalianwritings Italian andsurviving (Zan 1994: 281), histheoretical expositions (forexample, underpinned Cerboni1886)witha ists, andadvocate of double-entry bookkeepingdouble-entry (J development ofaccountinginconcentratingonthehistorical of typical ofearlyhistorians An early example of this type of history wasAn earlyexampleofthistype ofhistory Beresford Worthington involved andincreasingly auditingaccounts in preparing trend: historiographic demonstrate anotherimportant aninterest inaccountants onaccounting.range ofearlyEnglish-languagewritings OtherearlyEnglish-languagehistories (Kheil1896);German translationby thereJ hadbeenanearlierGerman accountancy profession shouldberegarded asequalinstatustomore established occupational the professional accountantsinScotlandandpropaganda status ofchartered for theideathat mark the50thanniversary oftheSociety (1905). Thisbook, compiled by ofthe SocietyofAccountantsinEdinburgh theSecretary to (1895), was andthemostimportant Richard Brown For example, Giovanni Cerboni, aleadingmemberofthe analyses by interpreting, orreinterpreting, thedevelopment ofaccountingideasandmethods. andpractice,theory from thenineteenthcentury, theoretical theircurrent tendedtosupport depth by Zan(1994), onaccounting whodocumentstheway inwhichscholarlywriters (Yamey were ultimatelyacquired by AccountantsinEnglandandWales theInstituteofChartered accounting andcommercial practices. collectorwas Animportant KarlKheil, whosebooks bibliophiles, with reading, fascinated andinsomecasescollecting, earlybooksonbookkeeping, (1913), drawing onarchival andearlytreatises. materials were Earlyaccountinghistorians often An early German contributor to the accounting history literature J was totheaccountinghistory Ernst contributor An earlyGerman Historia delaContabilidad Historia et al. ’ 1963: v). Kheilhadtranslatedthe s Tractatus deComputisetScripturis – 11). ’ s The Origin andProgressofBook-keeping The Origin logismogra ‘ cameralist ’ s ( fi ä ‘ Summa History ofAccounting History ger 1874), withmuch reference toearlyItalianandFrench a ‘ asa a unique and historical reference point a uniqueandhistorical ’ systemusedby governmental bodies. stimulated renewed interest inthis ‘ ’ scienti s development itselfwas inGermany o ’ s , was atthesametimeacelebrationof ’ s fi La Ragioneria fi c (part ofhis (part ’ rst printed book on double-entry , bookondouble-entry printed rst methodfor ’ s continue toemerge. of Thequincentenary ’ s namehasbeenregularly mobilisedby á ’ lez Ferrando, 2006). Thisinterest inearly ’ s ), representing oneofthe earliestcontri- á A History ofAccountingandAccountants A History ndez-Esteve 1994, foradiscussionof ‘ – (1922) containing chapters onsuch (1922)containingchapters fi (1852). Thisisanannotatedlistof Tuscan school Summa deArithmetica aswell asaccountingapractice. cant and persistent historiographic cant andpersistent ‘ representing administrative facts ó pez yL ’ s ’ Professional ó ’ , asitidenti ofaccountingtheor- pez underthegrand ä ger (1876). Kheil ff HISTORIOGRAPHY ered by Penndorf fi rst andhighly rst ) of1494, into ä ger, whowas – thepeople fi es awide 33 ’ s ’ Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 justi USA, RandHat Henry 1998:USA (Previts andMerino 150). Oneoftheearliestfullprofessors ofaccountinginthe university-level accountingeducationwas slower toemergeintheUK(Napier1996)and in many by ofthetwentieth European(Zambon1996), theearlyyears countries century Woolf ofaccounting.well asmoreforms current was AnotherearlyEnglish-languagegeneralhistory as ofaccountancypracticeinancientandclassicalperiods the bookemphasisesearlyorigins groupings suchasmedicineandlaw, onthebasisofaccounting CHRISTOPHER J.NAPIER 34 Sombart (Miller andNapier1993: 635). accountinghistorians, Contemporary however, foundthat drawn byhadpreviously Sombart beenexpressed by otherscholars, for example, MaxWeber ship between accounting andcapitalism). Thelinksbetween calculationandeconomicsuccess to 1900 interests treatises indouble-entry stemmingfrom Pacioli compendious Werner economichistorian from Sombart, theGerman whoseviews were expressed inhis about therole ofaccountinginbusiness development. Themostsigni and hisargumentswere interest aidedby amongsocialandeconomichistorians anemerging old books(Yamey 1978). ofthe Hiscritique the economistBasilYamey, by whowas tobefascinated oneofmany accountinghistorians literature tothemore over traditionalaccountinghistory contributor several decadeshasbeen aswellfrom asaccountingscholars. economists and economicsocialhistorians Akey Napier 1996: 12). and demand forprofessional andbusiness consultants(Carnegie accountantstoactasauditors records ofcostformanufacturers, stimulating a corporation andtheemergenceofmodern coming ofdouble entry, Revolution theIndustrial creating aneedformore sophisticated toemergeasasystematicactivity with theItalianRenaissanceand accounting appearing work alsotendedtoinducea wide rangeof and accounting(suchasthechargedischargesystemused onmedieval andina manors ments, treatises), ondouble-entry ofsystematicrecord keeping attheexpenseofotherforms recordstheir attentionondouble-entry (or, given thescarcity accountingdocu- ofsurviving signi bookkeepingentry hadhistoriographic Miller andNapier(1993)note, thetendencytoequatesystematicaccountingwithdouble- credit ratherthancashexchange), capitalisteconomies. anditemergesalongsidemodern As a written, methodofrecording commercial monetarised transactions (frequently basedon commerce andcapital. Thesepreconditions seemto emergence ofasystematicbookkeeping: writing, arithmetic, private property, , credit, accounting tochangeanddevelop. Hesuggestedthatthere were preconditions various forthe environment inwhichitoperated, thatstimulated but putmorefactors stress ontheexternal ofprogress. astory narrate pre-war period, A. C. Littleton(1933)drew heavily bookkeeping ondouble-entry treatises to bookkeeping treatises inseveral languages. Yamey spentmostofhiscareer attheLondon ofcapitalism(Yamey bookkeepingentry totherise 1949)was basedona studyofearly Although accountingwas established asacomponentofuniversity business education By the1930sand1940s, accounting Littleton was aware thataccountingcouldhave animpactonthesocialandeconomic fi cation for its inclusion on the university curriculum (Hat cation foritsinclusionontheuniversity curriculum ’ s , undoubtedlythemostin ’ A Short History ofAccountantsandAccountancy History A Short s emphasis on double-entry bookkeepings emphasisondouble-entry resonated withtheirown bibliographic Der moderne Kapitalismus Der moderne ‘ stewardship fi eld, appealedtoaccounting ’ contextsuntilcomparatively recently (Baxter1980)). Littleton ‘ periodisation fl uential English-languagework ofthe onaccountinghistory ’ (1919 s past and historical developments pastandhistorical were attractinginterest fi ’ – cance, becauseitencouragedresearchers tofocus ‘ inthethinkingofaccountinghistorians, with Sombart Thesis Sombart seeChapter15foradiscussionoftherelation- fi (1912). t double-entry particularly well, particularly t double-entry sinceitis ’ s early origins and long history asa andlonghistory s earlyorigins ’ s initialwork. In ’ on the importance ofdouble- ontheimportance fi ’ s deep historical roots.s deephistorical Hence eld 1924; seealsoZe fi cant contribution came cant contribution Accounting Evolution ff 2000), ’ s Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 attempts tobecomprehensive intheancientworld by beginning and accounts. inFrenchentry by Vlaemminck(1956), written Ageneralhistory scholar, aBelgian developments.modern Melisdidnotneglectcostaccounting, but exempli review oftreatises afterPacioli withlittlereference topractice, coverage ofmore andahurried world, ofmedieval adescription andearlyRenaissanceItalianrecords (mainlydouble-entry), a before 1840,concentrates ontheperiod withemphasisbeingplacedonaccountingintheancient 1950s and1960s. o Thesubstantialaccountinghistory Similar biasesmay beobserved inarangeofgeneralandmore speci Developing adiscipline little attentiongiven tocostingandmanagementaccounting, ortotheaccountancyprofession. around 1600, thereafter, largelyAnglocentric bookkeeping withafocusondouble-entry and re inJapan,use ofdouble entry have remained classicsoftheliterature. Thecollection, however, Panitpakdi (1956)onthelaw relating tocompany accounting, andNishikawa (1956)onearly bookkeeping treatises,(1956) onBritish Pollins (1956)onearlyrailway accounting, Edey and Greek andRomanaccounting, deRoover (1956)onbookkeeping inmedieval Italy, Jackson andchronologicalgeographical spread. suchasthoseby Chapters deSte. Croix (1956)on covering andspecially-commissioned articles awide material collection ofbothreprinted (1952) andEdey (1956). research continuedhistorical interestsuchasBaxter(1956), tobeofgreat toteachers Solomons centres ofaccountingeducationandresearchbecame oneofthemostimportant intheUK, had shown aninterest inaccountinghistory. After theSecondWorld War, whentheLSE School ofEconomics(LSE), wheresuchasRonaldEdwards earlyaccountingscholars (1937) to bene range ofoutletsforscholars. other research approaches, provided andtheestablishment ofnew academicjournals awider the1950sand1960s, during accountingresearchcountries was historical togrow alongside companies andauditing. With thegrowth inaccountingasanacademicdisciplinemany interest inaccounting afterabout1850, themessuchascosting, inparticular accountingby does mercantile accountingfrom EnglandandScotland. On theotherhand, few itemsre hadoneoratmosttwowhile mostauthors entries). EarlyItalian accountingfeatures strongly, as Parker a widerangeoftopics, inEnglish. andalmostallwritten themostproli Byfar andnotes, papers (in arangeoflanguages)toshort from book-lengthgeneralhistories covering accounting methodsare allowed business records. tostandinforreference tooriginal accountants andengineers. Again, andtextbooksofactualorpotential inarticles descriptions upto1925,ment ofproduction of costintheperiod emphasisonthewritings withaparticular theemergenceofideasandmethodsrelating tothemeasure- (1954)described ing by Garner afterthatdate. theory and double-entry OutsideEurope, ofcostaccount- history apioneering scienti accounting(the history as history Association setupaCommittee onAccountingHistory. Thecommitteede fl With Littleton, Yamey edited As well as experiencing agrowthAs well inpublication asexperiencing opportunities, began accountinghistory In themid-1960s, Parker (1965)was able tocompileabibliography of231items, ranging ects preoccupations of many accounting historians of the time in being international until ofthetimeinbeing international ects preoccupations ofmany accountinghistorians fi ’ s listwas Yamey, (Raymond deRoover with 19entries hadseven entries, Littletonsix, c organization fi t from institutional interest (see Chapter1). In1968, Accounting theAmerican ‘ the studyofevolution inaccountingthought, practices, and institutionsin ’ ), practicebefore thoughagainwithanemphasisondouble-entry 1500 fi nal part ofthebookisentitled nal part Studies in the History ofAccounting Studies intheHistory ff ered by theItalianscholarMelis(1950) ‘ (LittletonandYamey 1956), a accounting intheageof fi c histories emerging inthe emerging c histories fi nishing withmodern fi ed itusingdouble- HISTORIOGRAPHY fi ned accounting fi c authorin fl ect 35 Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 that thiswould: thee considers divorced from control. andbothprevent Accountingcouldbeusedto monitormanagers them inaworld ownershiporganisation but alsoexternally where was corporate rapidlybecoming situations ofmonopolyoroligopoly. businesses thatwere takers incompetitive makers nolonger price in economiesbut oftenprice example, helping toreveal for ofprices waste) inputintothedetermination but alsoasacrucial within acomplexorganisationfortracingcoststoproducts, (for notonlyforcontrol purposes mechanism.through theprice couldbeseenaseconomicallyuseful Accounting numbers ing insuchorganisations, toprovide theco-ordination thatinamarket settingwas achieved asasiteforaccounting,corporation but economistswere identifyingacentralrole for account- 1981, (Johnson 1983).writing researchers hadtendedtooverlook Earlier historical the modern accounting policiesandprocedures organisationsbegantoappearinhistorical inmodern transaction costeconomicsthatwastoin ging alsobeginning new, more was theoretically groundedstyleofaccountinghistory calledfor. regarded as accounting notjustasatechnicalbut alsoasasocialphenomenon, was thistypeofhistory However, generationofresearchers imbued totheemerging withadesire tounderstand justi methodological withastrong interest inaccountinghistory, provided bothanintellectualanda accountingresearch forinsights.to examinehistorical Goldberg, an Australianacademic By the1970s, adesirechangeprocesses researchers tounderstand inaccountinghadledvarious Reaching maturity objections to,methodological accountingresearch. historical stream withresearchhistory addressing issues, more contemporary working inthecontextofa of dedicatedresearchers andaratherlargergroupwhocombinedan interest inaccounting Yet by themid-1970s, accountingresearch activity, was historical afringe withasmallnumber Journal Historians emerged in1973andbegantopublish anewsletter, whichfrom 1977becamethe response tochangesintheenvironment andsocietalneeds CHRISTOPHER J.NAPIER 36 translation ofPacioli Stevelinck, aprofessional accountantandbibliophile whohadbeenresponsible forthe tookplaceinBrussels, ofAccountingHistorians Congress organisedbyInternational Ernest providing anappreciation ofchangeprocesses inaccounting. Association 1970: 53). ofhow Anunderstanding accountinghadchangedinthepastwas seenas Further, provided notjustwithinthe economictheory usesforaccountinginformation One obvious was theoretical foundation foraccountinghistory economics, andtheemer- Further institutionaldevelopmentsFurther accountingresearch. stimulated historical In1970, an requirement forpainstaking, meticulousaccuracyintheexaminationofmaterial. our predecessorssolved tosolve orfailed someoftheirproblems but alsothrough its [I]t shouldprovide toolsofthoughtforsolvingproblems, notonlyby showing ushow . . give usappreciation ofhow practicesandproblems ourcurrent cameintobeing. ’ ofaccountingresearchers whohadnointerest in, andindeedstrong theoretical and ‘ partial, uncritical, atheoretical andintellectuallyisolated ff ect thatthisevolution hasworked ontheenvironment . societieswere Nationalaccountinghistory set upinanumber ofcountries. ’ fi s cation for studying accounting from a historical perspective,cation forstudyingaccountingfrom ahistorical suggesting Tractatus intoFrench. IntheUSA, theAcademy ofAccountingHistorians ’ , notingthataccountinghistory fl uence research intothechoiceof ’ (Hopwood 1985: 366). A (Goldberg 1974: 410) ’ (American Accounting (American Accounting ‘ main- ‘ fi also rst Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 accounting emphasisestheconceptof (1987, 1988). arguethatthetransactioncosteconomicsview oftherole of Thesewriters accounting literature, earlyadvocates were foraMarxistaccountinghistory Tinker andNeimark basedonsocialcon exampleoftheory A particular Marxist perspectivesonaccountinghistory thatsaw thecon a rangeofsocialandpoliticaltheories were toregard beginning suchcon choice andauditasunproblematic workings-out ofeconomicprocesses, otherresearchers basic conceptof ment. thisview Tinker onthree maingrounds. andNeimarkcriticise First, they suggestthatthe astheleast-costsolutionstotechnicalproblemsare theorised ofco-ordination andmanage- (for example, Watts 1983)tendedtoview con andZimmerman of economiccalculation, notaneutraltechnology. but certainly Ifsomecommentators ceptual framework corporation, forthemodern accountingcouldberegarded asatechnology more positively, provide incentive thebasisforperformance-based plans. Within suchacon- from actingagainsttheinterests stakeholders) and, ofowners (andindeedotherexternal circularity ofreasoning (bycircularity de survive must by de site ofsocialcon By contrast, business organisationmust bestudiedasaprincipal itissuggestedthatthemodern tend totake the consumers and other sectors ofsociety. andothersectors consumers andenforcersofcontracts,seen asneutrallegislators but asalliedwithcapitalagainstlabour, including ethnicandgendergroups. From thisperspective, entitiessuchasthestateare not concept ofthe fi and budgeting-based control systemsare viewed asmechanismsforcontrolling labour, and Organizations andSociety accounting domain.changing Hopwood was editorofarelatively new journal, ‘ identi ing somewhiledisempowering others, andthecentralrole ofthestate. Thesewere allfactors inhibit others, theroles ofaccounting inestablishing relationships ofcontrol andinempower- which accountingcalculationsinthemselves promote kindsofsocialorder and particular ofaccountinghadtendedtodownplaymore traditional histories ifnotignore: the ways in be associatedwithchangesinmodesofaccounting. through mercantilism tocapitalismasexempli suggested thatchanging main inspirations: MichelFoucault. Marxandthe French theorist Although thetheoretical perspectives adoptedby researchers rangedwidely, there were two the journal was tobecomeacentraladvocatethe journal of and organisationalimpactofaccounting. Hopwood himself was enthusiasticabouthistory, and fractions ofcapital nancial reporting is theorised as a process for allocating surplus value asaprocess amongdi forallocatingsurplus istheorised nancial reporting A Marxistin Marxist approaches to historical accounting research emphasise important factors thatthe accounting researchMarxist approaches factors emphasise important tohistorical fi ed by Anthony Hopwood (1981) as crucial for a critical understanding ofarapidly ed by understanding Anthony Hopwood foracritical (1981) as crucial fl ‘ labour process uence may beidenti fl ‘ e ict, notonlybetween capital andlabour, but alsobetween di ‘ fi ffi human ’ . TheMarxistapproach hasbeentaken(2005), by furthest Bryer whohas nition bee ciency ( ‘ modes ofproduction fi ’ dimensionoutoftheanalysis(Tinker andNeimark1988: 57). rst published in1976),rst area ofinterest was thesocial whoseprimary ’ is ideological ratherthan sociallyneutral; isideological second, they identifya ’ ffi (forexample, 1985, Armstrong 1987), where costaccounting fi cient); and, third, they note thattransactionscostexplanations nition, onlye fl fi icts as amenable to understanding andanalysisthroughicts asamenable tounderstanding ed in historical accountingresearch thatmakesed inhistorical useofthe ‘ economic e fi ’ , thetransitionfrom mostparticularly feudalism ffi ed by the Industrial Revolutioned by theIndustrial inBritain, can cient methodssurvive, so themethodsthat ffi ciency fl fl ‘ icts asanything but unproblematic. socio-historical accounting research socio-historical ict isMarxism. Within the historical ’ , soobserved accounting practices fl icts over accountingpolicy HISTORIOGRAPHY ff erent groups, Accounting, ff erent 37 ’ . Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 graphical contributions, aregraphical mentionedhere. soonlythemainwritings Previts As already noted, Oldroyd (1999)hascompiledathorough survey ofmany ofthesehistorio- Historiographies ofaccountinghistory werewithin accountinghistory keen toadvocate. toadeveloping writing that most(thoughnotall)contributors stream ofhistoriographical theoretical tended tobecoupledwithgreater rigour, andmethodological history something published inoftenhard-to-accessarticles sources. Expansionoftheliterature ofaccounting accountingworkslater GarlandPublishing were andcompilationsof many original reprinting general intheirscope, work. willingtopublish historical Atthesametime, (seeChapter1),journals research andothers, somespecialisinginhistorical thoughmore accounting history. Thisliterature was encouragedby thecreation ofnew academicaccounting paper was oneofseveral designedtoin contributions (1989), asthemainexampleofaresearch approach labelled research claimsabout howmethodological inaccountingshouldbeundertaken. historical ofadministrationoverform thelives ofcitizens. Foucauldian researchers have alsomade nineteenth century, asthestate (and organisationsingeneral)seekstoachieve amore detailed ofgovernmenttends toview attheendof ofadiscourse standard emerging costing aspart theworkerto construct asa man ‘ central aspectsofthe potentially reducing e asmakingworkersbut couldalsobeinterpreted more aware oftheirrepetitive actionsandthus productivity ofcapitaltoextractgreater valuethe part andhencemore from surplus workers, the time-and-motionstudiesencouragedby scienti would previously nothave beenconceivable. For example, theuseofstandard costsbasedon indeed, insomesituationsmay even coercive way (asaMarxistwould probably suggest)but inmoreways, subtleandpersonal recorded andreported), whiletheknowledge thusproduced canbeusednotjustinablatantly who have power are able tode and societies. Foucault stressed theintimateassociationbetween power andknowledge: those practices (suchasaccounting)fundamentallybasedin becausehesawFoucault whatappeared appealedtosomeaccountinghistorians tobetechnical Foucault andhistoricalaccountingresearch CHRISTOPHER J.NAPIER 38 the keeping trackofresources, orconcepts, categories but accountingisusedtoconstruct suchas identi withproblembeginning orhypothesis formulation, methodsto clearly applyingrigorous itself. andhistoriography graphies) They advocate atypicalsocialscienceresearch model, accounting thought, ofaccounting, generalhistory histories, critical databases (includingbiblio- propose arangeofbroad subjectsfor research: biography, institutionalhistory, development of a sociallevel. phenomenasuchas Accountingisnotjustaboutmeasuring visible An earlyreview accountingresearch ofFoucauldian was historical provided by Napier accountingresearchThe Foucauldian programme hasbeenoneofthe insocio-historical Merino andMayper (1993)seethekeyMerino accountingresearch role asbeingthe ofhistorical ‘ ’ standard cost (Foucault 1977: accountingmethodssuchasstandard 193)tointerpret costingashelping fi ’ ed andevaluated data, oftheobjective anddrawing conclusionsinterms oftheresearch. various activities various ofhumanlifeandbehaviour, usingconceptssuchasthe ’ andthe ‘ ff new accountinghistory ort. ‘ e ffi ‘ governable person fi cient worker ne whatcountsasknowledge (forexample, whatismeasured, ‘ empower ’ , whichthemselves are mobilisedinorganisations ’ . Ithasconcentratedonhow accountingmakes ’ individuals, enabling themtoactinways that ’ (MillerandO fi fl c managementcouldbeseenasabidon uence thegrowing research literature in ‘ discourse ‘ contextualising accounting ’ ’ Leary 1987).Leary Thisapproach

– inlanguageaspractisedat ‘ income fi rst, Press and Arno ’ et al. or ‘ calculable ‘ cost (1990) ’ . This ’ , or Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 researchers in accounting history wereresearchers in accountinghistory an andNapier 2002). (seealsoCarnegie comparative accountinghistory international research methods, inparticular, (seealsoHammondandSikka1996), oralhistory andcalledfor within accountinghistory.andNapierstrongly theuseofalternative supported Carnegie accountancy inthe withoutasenseofhow they materials illuminatebroaderpresent historical developments of putsit:of accountinghistory callingfor contribution historiographical content andgeneralizationssomeempirical theories are consciousthat literaturethese are relevant accountingrecords ororiginal toaccounting), solongasthey (whether materials inlocating, ofothers of thelabours primary extractingandtranscribing use archival directly material structure.and arigorous research inaccountingneedsto Thisdoesnotimplythatallhistorical evidence andhave aclear theoretical perspective toprovide acoherent philosophicalbasis accountingresearch mustation thathistorical atthesametimebe well-de accounting research. Others, suchasprosopography (thecollective biography ofagroup public sectoraccounting Some ofthese couldbeofinterest. andinterpretivetopics andapproaches histories inwhichsuchcritical Napier (1996)callforwhatthey label could berelevant inproviding amore data sets, toensure thatsuchresearch that fullytakes intoaccountinstitutionalandsocialfactors of a critical commentary on provision commentary ofacritical understanding accounting understanding overdisagreements islikely whichtheory tobemosthelpfulinproviding afoundationfor the validity oftheir conclusions, andhow canthey go aboutconvincing Despitetheir others? shouldgo abouttheprocess ofresearch?historian How canresearchers convince themselves of Are thereHow speci helptheaccountinghistorian? doestheory What countsasaccounting Theories, methodsandevidence reached astageofmaturity, withboththemore traditional more recent ledge. Despitethis, FleischmanandRadcli history are considered.history Hence, inthenextsection, thebroader issuesofaccounting philosophicalandmethodological continue too than statisticalanalysisoflargesamples. accountingresearch isto Thechallengeforhistorical research ismore like casestudywork, capable ofgeneratinginsightsbut lesseasilygeneralised little consciousnessofthecontextswithinwhichdataemerged. accounting Muchhistorical inaccountingresearch,orientation outwith where statisticalanalysisoflargedatasetsiscarried intheUnitedStates.ancy ofaccountinghistory They seethreats from adominanteconometric More recently, expressed by despiteconcerns FleischmanandTyson (1997) thatarchival At the beginning ofthetwenty-At thebeginning fi ned individuals, forexample, ofaprofessional thefounders body), were lesscommon ‘ socio-historical accountingresearch socio-historical ff – er insights, examining surviving business examiningsurviving records of ‘ fi examination of original accounting documents is crucial in giving our ingiving accountingdocumentsiscrucial examination oforiginal eld ’ (FleischmanandRadcli ’ fi – s history, there issues. onmethodological hasbeenwideagreement rmly groundedinevidence andatthesametimetheoretically rich. rmly are areas ofresearch thathave longbeencentraltohistorical ‘ it isnotenough, anditmay bequitewasteful, tosimply forauthors – itisquiteappropriate, for example, forresearchers tomake use fi rst century,rst accountingresearch hascertainly historical ‘ ‘ ‘ critical andinterpretive histories critical plausible story archival/empirical ‘ con ff ‘ endangered species e (2005)are pessimisticaboutthecontinued buoy- fl uence ’ ff streams constitutingvibrantbodiesofknow- e 2003: 22). ’ (Napier1989: 240). However, asarecent ’ ’ ofevents beingexamined. and Carnegie between thetraditional and new streams fi ’ research using historical accounting research usinghistorical rms, biography, institutionalhistory, ’ ‘ , there hasbeengrowing realis- history ofaccounting history fi fi c issuesrelating tohow the rmly groundedinarchivalrmly ’ , andsuggestarangeof HISTORIOGRAPHY ’ andthe 39 Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 presentation of historical arguments.presentation ofhistorical MillerandNapier(1993: 631)refused too disputeshaveMethodological tendedtofocusonthescopeofaccountinghistory, andonthe CHRISTOPHER J.NAPIER 40 “ of accounting: described as described selves as and would consideronwhomtherespective costsandbene method (forexample, bookkeeping double-entry ratherthancharge/dischargeaccounting), from accountingmethodinpreference theadoptionofaparticular arise toanalternative perspective would prompt theresearcher toconsiderthelikely costsandbene accounting methodswere promoted, inorder tolocateaspeci might inspire inwhichparticular theresearchertheory discourses toexaminecontemporary suggesting in canhelptheresearcherTheory toclarify, even toidentify, promising research questions, by derived from neo-classicaleconomics, theideasofMarxorFoucault, orsomeothersource. in and practicesthatare observed withinthearchive, andonhow theseideasandpracticescan are Napier (2006)hassuggestedthattwo ofthekey ofthenew accountinghistory characteristics waste ofphysical resources), individual andorganisationalactivities (forexample, records usedtocontrol against activities form, expressed suchasplanningandcontrolling inmonetary orusedforpurposes ofeconomicvalue,constructor andthis management. More recently, Carmona andorganisational inthecontextofpersonal andsystematicinformation or useofstructured ofrecordwider view thatcouldpotentiallyencompassany keeping, form ofaccount, rendering also leftopenthescopeofresearch into the actualaccountingthatthey claimisa accountingresearch donotprobe isthatpractitioners of socio-historical deeplyenoughinto ways, but actionswithinsociety. madepossible notonlyfacilitated particular However, adanger Researchers show how typesofaccountingprocedure particular andrecord, usedinprecise from theoppression ofnative peoples(forexample, Neu2000)totheHolocaust(Funnell1998b). tial sitesforresearch. The role ofaccountinghasbeenexplored inawiderangeofcontexts, government, individuals, thehouseholdandestate, tradeunions, theacademy andotherpoten- operating inawiderangeofcontexts, goingbeyond anemphasisonbusiness toencompass do researchers resist any limitationastowhatcountsaccounting, but alsothey seeaccounting Historians ofaccounting are wellHistorians aware of thepracticalproblems inaccessingarchival evidence possible andthatevidential tracesofthepastare neitherneutralnorobjective (Napier2002). 2003), are are sympathetictoviews althoughmany thatmultiple accountinghistorians histories suchasKeith Jenkins (1991, thatmay historiographers history beassociated with contemporary Among accountinghistorians, however, of there islittlesenseofthesort In principle, attitudestoresearch methodandtothevalidity canalsoinform ofevidence. theory Issues withevidence against awiderconceptualbackground(Napier1998: 696). accounting fl From thisperspective, thata acleartheoretical positiononthefactors Although uence individual, socialandorganisationalphenomena, isimportant, whether thispositionis ‘ broadening conceptionsofaccounting ‘ accountants ” ‘ ‘ accounting fl canbeattached. history ofaccounting history uences, relationships andmechanisms. For example, aneo-classicaleconomics ‘ There isno ’ , andalsothedramaticexpansioninsuchactivities sincethe1960s. It ’ and/orundertaken by them- individuals andorganisationsdescribing “ essence ‘ socio-historical accountingresearch socio-historical ’ Thisre ’ ” tendstolimititsattentionrecords oftransactionsand toaccounting, andnoinvariant objecttowhichthename “ et al. ff ‘ fl essence accounting ecting organisationsandsociety. ected boththewiderangeofactivities currently ’ and (2004: 34)have suggestedthat: ” isinvariant across timeandspace. ‘ widening arenas foraccounting ’

– MillerandNapier(1993)advocated a fi ts mightfall. Amore interpretive fi c accountingchoiceorchange ’ hascastitsnetmuch wider. ff ect accountingideas ‘ Accounting isa ‘ ff deconstructive fi er ade ts thatwould ’ . Notonly ’ fi nition ’ Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 larger, by asjunior auditsta costsfaced auditors andtothechanging that was notonlyeconomically feasibleforbusinesses but asthey operationallynecessary became speci Matthews provides anexplanationofchangesintheprevalence of generalauditapproaches and working ofauditors aslongagothe1920s,experiences andanextensive setofinterviews. accountancy professional associations, company reports, booksandjournals, of contemporary andhistories UK by Matthews (2006). Thismakessources, useofdocumentary includingthe archives of types ofevidence canbefruitful. ofauditinginthe Agoodexampleofthisistherecent history enabling may notbegoodproxies forany actualaccountingactivities. sources ofbehavioursecondary thatmay appeartobeaccounting toanaccountinghistorian still survives asabasisforconclusions aboutaccounting. in Thedangeristhatdescriptions of situationistobeaware how they canusewhatever far evidence ofpractices andprocedures socialandeconomicrelationships.formal inthistype Thechallengefor accountinghistorians been chosenprecisely documented, becauseitwas notpermanently andthusfelloutsidemore credit union.a modern Shenotesthat, insomecontexts, may have thistypeofarrangement records byabsence ofwritten examiningtheYoruba survive. Annisette(2006) explores theproblems ofresearching inthe accounting history was could beexpectedto likely tobeoral, orotherartefacts writings hencenopermanent ofaccounting.be expectedtorequire some form Thedi despite extensive evidence ofsophisticatedeconomicandsocialactivity thatcouldreasonably haveThey notethataccountinghistorians largelyignored accountinginpre-colonial Africa, Archivalism, empiricism. hasbeensidetracked toomuch history intoacul-de-sacofsterile what they perceive asafetishismofarchives by accountinghistorians: recordsrespect have ofwhichwritten notsurvived. SyandTinker (2005: 63)have criticised ofexistingevidence.interpretations previously overlooked ornotconsidered important, but revisionism canalsocomefrom new research moreism inhistorical generallyisthediscovery ofnew sources ofevidence, perhaps evidence references orreliance ona chainofsecondary stillremain. Amajor source ofrevision- the majordebatesover emerged, accountinghistoriography ofsuper but thedangers use ofevidence. citewere andMcCartney before thatArnold writing Many ofthehistorians sources,primary andthey challengeboth literature ormisinterpret onearliersecondary accounting frequently eitherrely uncritically (2003) provide railway British aninteresting ofnineteenth-century casestudyofhow historians possibly conclusionsonthebasisof inadequate evidence. erroneous andMcCartney Arnold evidence whilelosingsightofthebroader context, and, ontheother, ofreaching broad and the past, andthere isaconstantdanger, ontheonehand, by ofbecomingfascinated thesource outcome ofacombinationdeliberateselection(andsuppression) andpure chance. context,items outoftheiroriginal andare aware thatthesurvivalrecords ofparticular isthe accounting historians remain records surviving accounting historians andotherdocuments. Combiningdi ing oldhandwriting. They are alsoconsciousofthedi possible interest from oftenscantycatalogue references andthephysical challengeofdecipher- (Fleischman andTyson 2003; Walker 2004), whichincludetheneedtoidentifydocumentsof employ while computers permitted mechanisationandautomationofbasicauditprocesses.employ permitted whilecomputers Although there hasbeengrowing methodsasaway interest intheuseoforalhistory of accountingresearch ishow challengetohistorical A current andplacesin toresearch periods possible todebatethemeaningandsigni It iscertainly fi c techniques (such as statistical sampling) by referring to the internalisation ofcontrol totheinternalisation c audittechniques(suchasstatistical sampling)by referring ‘ voices from below fi rms, alongsideapostalquestionnaire designedtogeneratesystematic dataonthe ’ (Napier2006: 459)tobeheard, themainsources ofevidence for ‘ traditional ’ esusu and fi ffi ffi cance of particular surviving tracesof surviving cance ofparticular , ofmutual aform ‘ culty isthatmuch ofthis accounting culties thatcomefrom interpreting new ’ accounting historians forpoor accountinghistorians ff becamemore expensive to ‘ Under theshadow of fi HISTORIOGRAPHY nance notunlike fi cial useof ff erent 41 ’ Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 Accounting historiographers are that agreed Accounting historiographers Methods forusingevidence CHRISTOPHER J.NAPIER 42 would seethemselves aseither the material. proposed by Usingthecategories Munslow (2006), mostaccountinghistorians ofarchives,beyond simpletranscription thenthe researcher on needstoimposesomestructure accountingresearch. oftheprocesspart ofhistorical Ifcommunication oftheevidence istogo ing structures andrelationshipsing structures between events, are happened that thepastisreal, istouncover andthattherole ofthehistorian thefacts extreme is the view that historical explanationinvolvesextreme istheview that historical showing thataspeci research iscausal, but causalexplanationsmay operateatdi as being described research toexplainisnotworthy intothepastthat eitherdoesnotseektoexplainorfails of explanation isanecessary, constitutive research feature ofhistorical independent ofinterpretations. Ithasbeensuggested(Keenan 1998: 662)that and conceptsthatare takenby theresearcher. forgranted are always conditionalnotonlyontheevidence available atany pointintime, but alsoonideas pretation islikely facts. tobepossible forallbut themostsimplistichistorical Also, interpretations the historian. may Interpretations bemore orlesscogent andconvincing, but nosingleinter- pretations, while subsumed undersome to interpret aspeci to interpret aspectsthatmay ormay nothelpresearchers recurring accounting constellationsuggests certain and measurements, andclassi institutions, economicandadministrative processes, bodiesofknowledge, systemsofnorms explanations. groundedinneo-classicaleconomicscomeclosesttoprovidinghistories suchgeneralhistorical law thatexplainstheevent.the generalhistorical Napier(2006: 452) suggests thataccounting merely sketch outsuchageneralexplanation, but inprinciple, itoughttobepossible toidentify desire to ‘ have underlying commonstructures. Instead, researchers are encouragedtolookforthe calculation events.simple andbroad explanationsofhistorical Theapproach labelled anddi similarities common withothercaseswhilepresenting itsown uniquefeatures, andexplainswhy such not merely uncover relevant evidence, but shows how casere aparticular values,claims toupholdcertain are frequently observed (seeChapter11). does Thehistorian the qualityofprofessional work orasamethodofreducing competition), andthe advancing of the accountancyprofession isdi provide toindividual structure episodes. For example, ofthedevelopment althoughthestory of from beingseenasacaseofsomebroader phenomenon. Higher-level conceptsmay beusedto mechanism,reduced toinstancesofsomegeneralhistorical theresearch may gainsigni with noimplicationthattheevents ofregularity. exhibitany sort Althoughtheevents are not accounting constellation A particular issue in historical accountingresearch iswhethercausal relationships issueinhistorical areA particular At theotherextreme, speci Accounting historians working fromAccounting historians aFoucauldian viewpoint loathtoo are particularly ‘ close – ’ by MillerandNapier(1993)eschews thenotionthatdi andthentocommunicate them. ’ theprofession (whether seenasaway tooutsiders ofmaintainingcontrol over ff ‘ fi constructionists erences have occurred. c situation, anditlocatesaccounting atthecentre ofacomplex ‘ historical ‘ law-like generalization ’ , a , a ‘ fi very particular very particular ’ fi . commoninhistorical Onetypeofexplanationparticularly cation techniques c events ofspeci may beexplained interms ‘ ff reconstructionists erent ineach country, somecommonthemes, suchasthe ’ suggest that interpretations of the facts are imposedby ofthefacts suggestthatinterpretations ‘ fi fi Reconstructionists nding historical evidence ofaccountingisonly nding historical eld ofrelations whichexistedbetween certain ’ (Hempel1942). Inpractice, may ahistorian ’ (Burchell ’ or ‘ there ‘ constructionists ’ independentlyofhistorians ff et al. erent levels ofgenerality. Atone ’ believe thatthefacts, includ- 1985: 400). Theideaofthe ’ , tosuchanextentthat ff ’ erent historical eventserent historical . Thatis, they believe fi fi fl c contingencies, – ects features in c event may be ‘ genealogies of genealogies whatactually ‘ network of ‘ historical ’ fi inter- cance ff er Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 often described asa often described conceptsandvalues andHooper2002).of current (Kearins is AlthoughFoucauldian history situationsandevents,tions aboutparticular ratherthanviewing themthrough alensconsisting their calculations. Methodologically, researchers are encouragedtowithholdtheirpreconcep- researchers are directed(humanandinstitutional)give toconsiderthemeaningsthatactors to practices,intersecting processes andinstitutions it isalsoa by tracingtheemergenceofcontingenciesandconditionsthathave madethepresent possible, the events andepisodesthatthey document. Anin bene is, underlyingdi becauseoftheway issueswerecalculations couldarise inwhichparticular (1991). Henotedthatdemandsforchangeinmethodsofaccountingandothereconomic modelofaccountingchange,author deniesshouldberegarded asaformal was o distance to exercise power lematisation others wouldothers notemerge. Milleralsonotedthatspeci necessary ratherthancontingent.necessary Finally, MillermadeuseofLatour process ofreinterpretationideasandpracticesthatmakes toappear therelationship begin tionship between amethod andaprogramme iscontingent. There isaneedfor national questforeconomicgrowth orabeliefinscienti Although accounting historians may o Although accountinghistorians Narratives andexplanations been literallyinconceivable. to calculation could to reconstruct the to reconstruct andnarrate. todiscern the historian presents a often associatedwithanassumptionthathistory unfolds.scrutiny Thisconceptualisationoftimeassomethingthat studies inaccountingusuallyconvey somesenseofthepassing oftimeastheevent under explanation isimplicitintheway present theirhistories. inwhichthehistorians Historical of theevents andphenomenathatthey have researched, more ofany oftenthestructure ians communicate theirhistories. Thesocialsciencemodeladvocated by Previts accounting inrecenthasbeenagrowing years self-consciousnessabouthow accountinghistor- to that there is a uniquestory episodes can be narrated usingarangeofbroad narrativeepisodes canbenarrated structures. Funnell(1998a) hasgoneso ofnarrative (see,forms forexample, Napier2001), andhave suggestedthat many historical to emergesubtlyfrom awell-structured narrative. haveaccounting historians been more likely toallow oftheirwork thetheoretical contribution andnarrative were inwhichtheory ofpapers notintegrated,often ledtothewriting and good historian human life(Funnell1998a; Llewellyn 1999). Napier(1989: 241)suggestedthat Other historians usingaFoucauldian approachOther historians have developed tohelpunderstand structures Historical accounting researchers di have tounderstand Historical theory referred toliterary ‘ capture fi t ofhindsight ’ to help understand how tohelpunderstand accountingandrelated calculationsprovide theability ‘ ’ history ofthepresent history information inways information that allow themtoachieve objectives thatpreviously may have ’ allowed processes certain andprocedures toappearasplausible solutionswhile ’ isthatthey ffi – culties could be expressed in certain waysculties couldbeexpressed incertain ratherthanothers, andthis ‘ fi story ofaccounting history story they make visible what was previously notvisible andallow di ‘ nd themselves boundup withparticular – history ofthepresent history thepastistreated asitsown present. ‘ tell agoodstory fi nd, they are increasingly aware ofthecentralrole ofnarrative in ’ in that the historian tries toavoid thepastwith tries judging inthatthehistorian ‘ Reconstructionist ff er explicit structural explanationsandunderstandings er explicitstructural ’ in that it attempts to cast light on current concerns inthatitattemptstocastlightoncurrent ’ . in writing Amajorfeature ofhistoriographical ’ . Although ’ (Burchell fi fl c methodsofaccountingandeconomic uential approach, thoughonethatthe ’ accounting historians are thusaiming accountinghistorians fi ‘ constructionist ‘ c management. However, therela- story et al. ‘ ’ programmes thatitistheresponsibility of ‘ 1985: 400). Inparticular, passes ’ s metaphorof ’ ‘ ’ (Quattrone 2005)is problematised historians willdeny historians HISTORIOGRAPHY ’ , forexample, a ff ered by Miller ‘ ‘ translation ff the signofa et al. erent actors ‘ action ata (1990) ff ’ ‘ . That prob- erent ’ 43 , a Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 the stakeholders). Walker accountingresearch areas existoutside forhistorical notes thatimportant ing, anditsrelationships withkey auditingandgovernancecorporation tothemodern organisation, thegrowth oftheaccountingprofession, of andthecontribution on events (includingtheroles ofthepast150years ofaccounting in thelargeindustrial accounting hasfocusedondevelopments inpredominantly English-speakingcountries, and and itselfmayofsocial, actasanengine economicandpoliticalchange. as inoralhistory, the rise yetmosthistorians usingdi opposed totellingstories a explored accountingideas, practicesandmethodsinbroader settings, whilethestrandidenti transactions by businesses. Thestrandidenti the traditionalsubjectmatterofdevelopment ofsystematicrecord keeping ofeconomic accountingresearch hasdevelopedHistorical toaddress many new themes, goingwell beyond Conclusion sophisticated ways. that have records, notleftwritten anotherishowaccounting tonarrate ishow accountinghistory toresearch challengesfacing methodological accountingincultures omitavisualdimension. oralhistory recordings thatunderpin ofinterviews Ifoneofthe hasbeeno attempt atsuchahistory words. Parker ofaccounting(aninitial hasalsomentionedthepossibilityofvisualhistories ‘ though itisnotalways referssimplytotellingdi clearhow thisterm far astosuggesttheuseof far CHRISTOPHER J.NAPIER 44 within are oftenunawarepoints outthataccountinghistorians ofresearch using accountingrecords accounting). andcorporate withourknowledge ofindustrial (at leastincomparison Walker andLatinAmerica.Africa Also, littleisknown aboutaccountinginrural, settings pre-industrial accounting human activity anaccount, ofgiving research thehumanaspectof returns thenhistorical andbehavioural psychology.metrics Ifsuchapproaches tendtodehumanisethebasically counterbalancetoaresearchimportant disciplinethathasoftenbeendominated by econo- depth ofaccountingresearch, by providing perspective aninterdisciplinary that has actedasan double-entry bookkeepingdouble-entry tocelebratetherole ofItalyinpresenting accountingtothe accounting withintheancient world, adesire todocumentearly records andtreatises on Accounting History after Foucault history hasallowedhistory forsigni agency aswell inthe development asstructure ofaccounting. Theexistenceofaccounting studiesbutbiographical alsothrough ofhuman balancedconsiderationoftheimportance research community tobemounted(forexample, thediscussion hearing ff ected societyinthedistantandrecent past, how helpingustounderstand accountingchanges Carmona (2004)andWalkerCarmona (2005)have research pointedoutthatmuch recent in historical However, tobroadening contribution therangeand hasmadeasalutary accountinghistory The writing of accounting history hasemergedfrom of ofaccounting history aninterest inuncoveringThe writing origins ‘ socio-historical accountingresearch socio-historical ‘ Anglo-Saxon ‘ mainstream ’ them, withalltheadditionalnuances thatspeechcancommunicate beyond bare fi rmly tothecentre,rmly notonlyinspeci ’ in ’ Critical Perspectives onAccounting Critical (or ’ historical research. historical ’ inthesamejournal, December1998). ‘ Anglo-Celtic ‘ counter-narrative fi cant debateswithinthemore accounting interpretive andcritical ff erent forms ofcommunication.erent forms Parker (1999)hasnoted ff ’ ) regions, notonlyinContinental Europe but inAsia, ered by Graves ’ hasinvestigated how accounting(inabroad sense) ’ fi asanalternative way oftellingaccountinghistory, ‘ read ed inthischapteras ’ , March 1994, andthedebateover such histories in printed form ratherthan form inprinted suchhistories fi cally human-oriented histories such as histories cally human-oriented et al. 1996), andnotesthateven sound ‘ Accounting andPraxis: Marx ‘ history ofaccounting history ’ s pastinnew andmore ff fi erent stories as erent stories nancial report- ‘ Critical ’ has fi ed Downloaded By: 10.3.98.104 At: 03:19 24 Sep 2021; For: 9780203871928, chapter2, 10.4324/9780203871928.ch2 future directions. Napier (2006) withmore traditional modelsofaccountinghistory. comparison Burchell, S., Clubb, C. andHopwood, A. (1985)Accountinginitssocial context: towards ofvalue ahistory Bryer, R. revolution: A. industrial oftheBritish (2005)AMarxistaccountinghistory areview ofevidence emerge, ratherthanasreasons forregret. accountingresearch to traditionsofhistorical new nationalandinternational for encouraging research identi signi issues,graphical suchasevidence, therole oftheory, explanation, thenature ofhistorical andthe ago.40 years However, have accountinghistorians amore conceptionofhistorio- rigorous Stevelinck)as Ernest are lessprevalent thanthey were amongtheranksofaccountinghistorians hasbecomespecialised,history andinterested non-specialists(exempli element ofaccounting Brown, R. (ed.)(1905) world,modern books, witholdandcurious acoherent andafascination andsigni toform Besta, F. (1922) Baxter, W. T. (1980)The account chargeanddischarge, Baxter, W. T. (1956), AccountingincolonialAmerica, inA. C. LittletonandB. S. Yamey (eds) Arnold, A. J. and McCartney, S. (2003) Armstrong, P. capitalistenterprises, ofaccountingcontrols inBritish (1987)Therise Armstrong, P. managementcontrol (1985)Changing strategies: therole ofcompetitionbetween account- Annisette, M. (2006)People untouchedby accountinghistory: andperiods anancientYoruba practice, oftheCommitteeonAccountingHistory, AccountingAssociation(1970)Report American References identi andNapier(1996) Carnegie Key works Fleischman andRadcli Napier (1989) theoretical approaches adoptedinthatliterature. Miller are nolongerhelpful, andcallsforasynthesisinresearch methodsandtheoretical perspectives. added intheUnitedKingdom, and suggestionsforresearch, History ofAccounting History debate inaccountinghistory, tions andSociety ancy andotherorganisationalprofessions, Accounting History Review fi fi cance ofnarrative tothecommunication ofhistory. accounting Thegapsinhistorical

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(1991) La Ragioneria reviews thedevelopment sincethe1970sandsuggestspossible ofaccountinghistory isanearlyreview ofthethenemerging fi ed by suchasWalker commentators (2005)may becelebratedasopportunities , 12(5): 415 , 11(4): 399 setsouttheagendafor , pp. 272 A History of AccountingandAccountants A History ’ ff s knowledge base. Indoingso, costshave beenincurred: accounting e (2003) , 2ndedn(Milan: Vallardi). – – – 36. Accounting, OrganizationsandSociety 64. 87 (London: Sweet &Maxwell). – Critical Perspectives onAccounting Critical 417. advocates research theoretically-based inaccountingand historical Accounting, OrganizationsandSociety arguesthatthe ‘ It may beearlierthanyouthink Accounting, Organizations andSociety ‘ new ‘ traditional ’ accountinghistory, re Accounting Historians Journal Accounting Historians (Edinburgh: T. C. andE. C. 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