580 California St., Suite 400
San Francisco, CA, 94104
Key research themes
1. How has accounting history evolved methodologically and theoretically to inform contemporary accounting thought?
This research theme focuses on the historiography of accounting, tracing shifts from traditional, archival-based studies to the emergence of critical, interpretive, and theoretically-informed approaches that link accounting's past to its present and future. It investigates how accounting historians have adopted interdisciplinary methods from social theory, institutional theory, and historiography to deepen understanding of accounting as a social and institutional practice, thereby shaping contemporary accounting scholarship and practice.
Key finding: This paper demonstrates that the 1996 AAAJ special issue catalyzed a shift towards critical and interpretive accounting histories, encouraging historians to engage with diverse theoretical perspectives and analytical... Read more
Key finding: The article highlights ongoing tensions between traditional and new (postmodern) accounting historians, underscoring the need for reflexivity and epistemological pluralism in accounting historiography. It reveals how... Read more
Key finding: This work situates accounting history within broader historiographical debates, explaining the division between conservative, empirical history and more critical, interpretive approaches. It argues that many accounting... Read more
Key finding: The study articulates why accounting history remains critical to understanding both accounting’s institutional development and its current practice. It calls for overcoming misconceptions that render accounting history... Read more
2. What roles have accounting and accounting control systems played in historical organizational and religious contexts?
This theme investigates how accounting practices and controls evolved historically within organizations, particularly religious institutions such as the Society of Jesus, contributing to governance, accountability, and economic management. It explores the formalization of accounting controls through written rules and institutional structures, their adaptation over time responding to both internal and external pressures, and the broader interplay between accounting, culture, and religion in shaping organizational accountability.
Key finding: Through detailed analysis of four Jesuit 'Instructions,' this study finds that accounting control rules exhibited core stability while evolving incrementally in detail and practical guidance over centuries, shaped by... Read more
Key finding: The review shows a growing research interest since 2003 in the intersection of accounting history and religion, revealing a predominance of micro-level analyses of accounting practice within religious organizations. It... Read more
Key finding: Utilizing archival evidence, this paper documents that the Chief Accountant’s role at Guinness was multifaceted, encompassing financial reporting, strategic advising, risk management, and external relations well before the... Read more
3. How have socio-economic and professional factors influenced the development and perception of accounting practitioners and the accounting profession historically?
This research area examines the social construction of the accounting profession, including the requirements and roles demanded by the market in historical contexts, the evolution of professionalization, and the embeddedness of accounting in economic and political ideologies. It also addresses shifts in accounting research methodology, including the rise of neo-empiricism, critiques of normative theories, and accounting’s positioning as a social science, all shaping contemporary understanding of accounting as both a technical and social phenomenon.
Key finding: Based on archival job advertisements from the province of Pará, Brazil, this paper reveals the heterogeneous and ill-defined nature of accounting practitioners during the 19th century, highlighting varied tasks, skills, and... Read more
Key finding: This historical review traces the paradigm shift around 1970 towards neo-empirical accounting research characterized by hypotheses testing using large financial datasets and sophisticated statistical methods grounded in the... Read more
Key finding: The paper critiques dominant accounting theories for their over-reliance on positivist scientific methods and economic assumptions, advocating instead for social science perspectives that recognize accounting as a socially... Read more
Key finding: This study revisits formative historical episodes in the professionalization of auditors associated with the American Institute of Accountants, analyzing the intertwining motivations of self-interest and public interest.... Read more
Key finding: This paper explores Geoffrey Colin Harcourt’s early interdisciplinary contributions linking economics and accounting, particularly his analysis of accounting conventions and income measurement. It argues that Harcourt’s... Read more