Historical accounting research has a substantial track record of using a variety of theoretical insights to better understand how and why accounting has contributed to, and been affected by, organisational change and development. The article outlines the emergence of a range of theories that have been employed by accounting historians, against the background of the development of accounting history as a significant disciplinary field within accounting research. From its investigation of accounting historians’ approaches to studying accounting as a central practice in organisational processes, it reveals how historical accounting studies have been informed by and contributed to theorisation of such organisational phenomena. The article concludes that theory is largely used to provide conceptual frameworks for historical narratives, with historical accounting research often focused on case studies of single organisations or organisational settings. However, theory has also been mobilised at more general levels, to provide meta-narratives of the rise of capitalism and the emergence of managerialism. Far from treating accounting as technical practice, accounting historians are revealed as conceiving accounting as social practice, impacting both human behaviour and organisational and social functioning and development. As social practice, accounting emerges deeply embedded and pervasive in organisations and societies.

历史会计研究在使用各种理论见解以更好地了解会计如何以及为何对组织变革和发展做出贡献以及受其影响的过程中有着重要的记录。本文概述了会计历史学家在会计历史发展作为会计研究中一个重要学科领域的背景下，会计史学家采用的一系列理论的出现。从对会计历史学家方法的调查到将会计作为组织过程中的中心实践进行研究，它揭示了历史会计研究是如何从这种组织现象的理论研究中获得启发并做出贡献的。本文的结论是，理论主要用于为历史叙事提供概念框架，历史会计研究通常集中于单个组织或组织环境的案例研究。但是，理论也已在更广泛的层面上动员起来，以提供资本主义兴起和管理主义兴起的元叙述。会计史学家并没有将会计视为技术实践，而是将会计视为社会实践，影响了人类的行为以及组织和社会功能与发展。随着社会实践的发展，会计逐渐深入组织和社会中。会计史学家并没有将会计视为技术实践，而是将会计视为社会实践，影响了人类的行为以及组织和社会功能与发展。随着社会实践的发展，会计逐渐深入组织和社会中。会计史学家并没有将会计视为技术实践，而是将会计视为社会实践，影响了人类的行为以及组织和社会功能与发展。随着社会实践的发展，会计逐渐深入组织和社会中。