Exploring comparative international accounting history
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 December 2002
Abstract
Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.
Keywords
Citation
Carnegie, G.D. and Napier, C.J. (2002), "Exploring comparative international accounting history", Accounting, Auditing & Accountability Journal, Vol. 15 No. 5, pp. 689-718. https://doi.org/10.1108/09513570210448966
Publisher
:MCB UP Ltd
Copyright © 2002, MCB UP Limited