contacts with the work and researches of accounting historians”. As well as identifying accounting documents as sources” for business history, Fridenson (2007, p. 377) “key referred to accounting renovation or renewal as elements for a much broader dimension “key of change” while noting that has been drawn by business historians to how “attention sometimes accounting instruments and accounting methods last too long”, with implications for inhibiting organisational and social change. The relationship between accounting history and business history is a two-way process. Analysing citations appearing in 546 articles published from 1996 to 2008 in the three specialised accounting history journals published in the English language (Accounting and History, Accounting Historians Journal Accounting, Business and Financial History), Bisman (2011, p. 169) reported on the small overall” number of citations to a “relatively range of leading business and economic history journals. Of the three accounting history journals, contributed 51 per cent of these Accounting, Business and Financial History citations, reflecting its more diverse orientation. Bisman’s findings tend to confirm the views of (2005a, p. 233), who has argued that accounting history is a and introspective “myopic discipline” that would benefit from inclusivity”, and has suggested that accounting “greater historians similarly distant from the sister discipline of history” (Walker, 2008, p. 312). “are Bisman (2011, pp. 174-175) concluded that the acknowledged desideratum for “well accounting historians to collaborate with, and draw on the work” of business and economic historians essentially an unanswered challenge”. Bisman (2011) also showed that “remains accounting historians are engaging with other accounting research literature and are particularly drawing on broader perspectives offered by sociological, interpretive and critical frameworks, especially given the extent of citations of articles published in journals such as and Accounting, Organizations and Society Accounting, Auditing & Accountability Journal and, to a lesser extent, Critical Perspectives on Accounting.
contacts with the work and researches of accounting historians”. As well as identifying accounting documents as “key sources” for business history, Fridenson (2007, p. 377) referred to accounting renovation or renewal as “key elements for a much broader dimension of change” while noting that “attention has been drawn by business historians to how sometimes accounting instruments and accounting methods last too long”, with implications for inhibiting organisational and social change. The relationship between accounting history and business history is a two-way process. Analysing citations appearing in 546 articles published from 1996 to 2008 in the three specialised accounting history journals published in the English language (Accounting History, Accounting Historians Journal and Accounting, Business and Financial History), Bisman (2011, p. 169) reported on the “relatively small overall” number of citations to a range of leading business and economic history journals. Of the three accounting history journals, Accounting, Business and Financial History contributed 51 per cent of these citations, reflecting its more diverse orientation. Bisman’s findings tend to confirm the views of (2005a, p. 233), who has argued that accounting history is a “myopic and introspective discipline” that would benefit from “greater inclusivity”, and has suggested that accounting historians “are similarly distant from the sister discipline of history” (Walker, 2008, p. 312). Bisman (2011, pp. 174-175) concluded that the “well acknowledged desideratum for accounting historians to collaborate with, and draw on the work” of business and economic historians essentially “remains an unanswered challenge”. Bisman (2011) also showed that accounting historians are engaging with other accounting research literature and are particularly drawing on broader perspectives offered by sociological, interpretive and critical frameworks, especially given the extent of citations of articles published in journals such as Accounting, Organizations and Society and Accounting, Auditing & Accountability Journal and, to a lesser extent, Critical Perspectives on Accounting.
Carnegie_Napier_Past_Present_and_Future_AAAJ_2012_final.docx