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Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited
Perspectives and Reflections on Accounting's Past in Europe
Perspectives and Reflections on Accounting’s Past in Europe
The world of accounting has never been monolingual. Indeed, across mainland Europe, examinations of accounting’s past within specific countries or regions have most frequently been published in languages other than English. Such contributions are often not recognised when Anglo-American accounting scholars prepare guides, which are intended to be useful and authoritative, on conducting and publishing accounting history research. Sometimes the impression can be unintentionally given that the history of accounting has taken place almost exclusively in English language countries or, perhaps even more unintentionally, that work undertaken and prepared in languages other than English is not of a suitable style or of sufficient quality for “international” recognition. Such circumstances are unlikely to alter in at least the near future as the English language continues to assume ascendency as the dominant international language in this era of globalisation.
Today, within many European countries, accounting and other scholars, especially young scholars, are being encouraged to publish in international refereed journals which are highly prone to be published wholly in the English language. Such incentives are often readily visible in national research assessment regimes which are being implemented in certain countries in mainland Europe. Accounting in Europe, of course, has a long tradition, whereas accounting history studies set in the United States, the United Kingdom, Canada, Australia and New Zealand have typically focussed on developments in the nineteenth and twentieth centuries. Accordingly, this special issue of Accounting History provides an opportunity for accounting scholars, who are interested in accounting’s past in Europe, to broaden the English language literature with studies which meet the editorial policies of the journal.
This special issue, scheduled to be published in 2008, seeks to augment the literature in various ways. Submissions of original papers for this special thematic issue may be concerned with enhancing historical knowledge through, for example, investigations on the following issues or topics:• Traditions in accounting history research in Europe;• European trends in accounting history research;• Comparative international accounting history in Europe;• Accounting institutions, accounting regulation and standard setting;• Accounting in social institutions.
Intending contributors are encouraged to interpret this theme from diverse theoretical and methodological perspectives in studies either within or across specific countries or regions. Intending authors are strongly encouraged to contact the guest editor in advance to discuss their proposed topics. Submissions should be written in English and forwarded electronically, to the guest editor, by 31 August 2007.