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Exploring accounting history and accounting in history
The British Accounting Review ( IF 4.761 ) Pub Date : 2021-01-21 , DOI: 10.1016/j.bar.2021.100976
Karen McBride , Shraddha Verma

Accounting history, as the history of accounting and the consideration of accounting in history, provides insight into an understanding of accounting in the past, for the present, and into the future. Whilst often viewed as a routine, rule driven practice, the accounting history discipline recognises accounting as having a much wider pervasiveness as social practice and even moral practice. As social practice, accounting affects individual, organisational and societal behaviour. This collection of articles demonstrates the importance of looking at history to provide context and illustrates that understandings of the past lead to comprehension of the present and foresight for the future. The articles in this special issue, international in essence, epitomise the diversity of the accounting history field in exploring accounting in diverse organisations, in investigating accounting in its wider context and in employing different theoretical approaches. In considering the accounting phenomenon that occurred, there is additionally the insight of that which did not occur, the relevance of past events and non-events as an ingredient to better understanding the present and to potentially reshaping the future.

The articles explore of the role of actors/agents around accounting and organisational change, how key individuals and networks of individuals, can influence others, both within and external to the organisation, to enact change or prevent change in areas where accounting contributes. It is suggested that these studies could be extended, to consider more widely the influence of the interaction of individuals via prosopographical or similar studies. This collection of articles has global reach, and we make an additional call for more international, interactional or comparative approaches to studies in accounting history. Accounting history studies can further investigate organisational contexts and situations, exploring reporting internally and externally to the organisation and informing current and future accounting and related practices.



中文翻译:

探索会计历史和历史会计

会计历史既是会计历史,又是历史中对会计的考虑,它提供了对过去,现在和将来对会计的理解的见识。尽管通常被视为常规的,规则驱动的实践,但会计历史学科认识到会计比社会实践甚至道德实践具有更广泛的普及性。作为社会实践,会计影响个人,组织和社会行为。这些文章集证明了查看历史以提供背景的重要性,并说明了对过去的理解导致对当前的理解和对未来的远见。本期特刊中的文章实质上是国际性的,集中体现了会计历史领域的多样性,其中包括探索各种组织中的会计,在更广泛的背景下研究会计以及采用不同的理论方法。在考虑发生的会计现象时,还具有对未发生的现象的洞察力,过去事件和非事件的相关性是更好地了解当前并可能重塑未来的要素。

文章探讨了围绕会计和组织变革的行为者/代理人的角色,关键个人和个人网络如何影响组织内部和外部的其他人,以在会计贡献领域内实施变革或防止变革。建议可以扩展这些研究,以更广泛地考虑通过射影学或类似研究对个体相互作用的影响。该系列文章具有全球影响力,我们还呼吁在会计历史研究中采用更具国际性,互动性或比较性的方法。会计历史研究可以进一步调查组织环境和情况,探索向组织内部和外部的报告,并告知当前和将来的会计及相关实践。

更新日期:2021-03-11
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