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Article
Publication date: 29 April 2014

Garry D. Carnegie

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the…

Abstract

Purpose

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

Design/methodology/approach

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

Findings

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

Research limitations/implications

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

Originality/value

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 24 September 2019

Niall G. MacKenzie, Zoi Pittaki and Nicholas Wong

This paper aims to show how historical approaches can better inform understanding of hospitality and tourism research. Recent work in business and management has posited…

Abstract

Purpose

This paper aims to show how historical approaches can better inform understanding of hospitality and tourism research. Recent work in business and management has posited the value of historical research and narrative frameworks to explicate business phenomena – here the authors propose an approach to hospitality and tourism studies could be similarly beneficial.

Design/methodology/approach

Three principal historical approaches are proposed: systematic study of historical archives, oral histories and biography and prosopography. The paper further proposes that such work should be aligned to Andrews and Burke’s framework of the 5Cs: context, change over time, causality, complexity and contingency to help situate research appropriately and effectively.

Findings

This paper suggests that historical methods can prove particularly useful in hospitality and tourism research by testing, extending and creating theory that is empirically informed and socially situated. The analysis put forward shows that undertaking historical work set against the framework of the 5Cs of historical research offers the potential for wider and deeper understandings of hospitality and tourism research by revealing temporal and historical dynamics in the field that may hitherto be unseen or insufficiently explored.

Originality/value

Much of the existing work on the benefits of historical approaches in business and management has focussed on the why or the what. This paper focuses on the how, articulating how historical approaches offer significant potential to aid the understanding of hospitality and tourism research.

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 4
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 1 February 2021

Rene Arseneault, Nicholous M. Deal and Jean Helms Mills

The purpose of this paper is to answer the question of where the course of the collective efforts in historical research on business and organizations has taken this…

Abstract

Purpose

The purpose of this paper is to answer the question of where the course of the collective efforts in historical research on business and organizations has taken this discipline. By raising two key contributions that have sought to reshape the contours of management and organizational history, the authors trace the work of their field since their inception and, in doing so, critique the utility of these typologies as representative of diverse historical knowledge in management and organization studies (MOS).

Design/methodology/approach

Drawing on elements of an integrative review that seeks to critically appraise the foundation of knowledge built in a scholarly field, the authors interrogate the historical knowledge that has been (and is being) produced in three leading management and organizational history journals by synthesizing the posture history takes as an object and subject of study in MOS. Over 400 articles were closely examined and categorized using Rowlinson et al.’s (2014) research strategies in organizational history and Maclean et al.’s (2016) four conceptions of history. Then, this research was used to examine the integrity of these two typologies and their practice by management historians.

Findings

The bulk of the work our field has produced mirrors an analytically structured history feel – where “doing history” straddles careful divide between data analysis and narrative construction. Narrating as a conception of history used in organization studies research remains the most subscribed representation of the past. It was found that while some work may fit within these typologies, others especially those considered peripheral of mainstream history are difficult to confine to any one strategy or conception. The authors’ examination also found some potential for a creative synthesis between the two typologies.

Research limitations/implications

Because only three management history journals are used in this analysis, bracketed by the choice of the periodization (between 2016 and 2019 inclusive), this study must not be viewed as being wholly representative of all historical research on business and organizations writ-large.

Practical implications

This research attempts to demonstrate the recent direction management and organizational historians have taken in crafting history. The authors embrace the opportunity to allow for this paper to act as a tool to familiarize a much broader audience to understand what has been constituted as historical research in MOS to-date and is especially useful to those who are already contributing to the field (e.g. doctoral students and junior scholars who have demonstrable interest in taking up historically inspired dissertations, articles, chapters and conference activities).

Originality/value

The research conducted in this article contributes to the debates that have sought to define the scholastic character of management and organizational history. The authors build on recent calls to take part in creating dialogue between and among each other, building on the collective efforts that advance history in both theory and practice.

Details

Journal of Management History, vol. 27 no. 2
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 10 February 2012

Garry D. Carnegie and Christopher J. Napier

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the…

Abstract

Purpose

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.

Design/methodology/approach

A retrospective and prospective essay focusing on developments in the historical accounting literature.

Findings

The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.

Research limitations/implications

The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.

Originality/value

In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 3 January 2019

Sanjukta Choudhury Kaul, Manjit Singh Sandhu and Quamrul Alam

The design and implementation of an interpretive framework to study historically marginalized issues in management is a distinct area of research. This paper aims to…

Abstract

Purpose

The design and implementation of an interpretive framework to study historically marginalized issues in management is a distinct area of research. This paper aims to propose a multi-method interpretive framework, integrating a historiographical approach and an archival investigation, and use the case of business responses to disability in colonial and post-independence India to elucidate the proposed framework.

Design/methodology/approach

This paper provides a summary of a proposed framework for the historical study of marginalized social issues using an interpretive paradigm. It also outlines the advantages and limitations of the proposed framework.

Findings

This paper makes a methodological contribution in multi-method interpretive research design for the historical study of socially constructed issues, neglected because of deep prejudice and social exclusion, that offer complex challenges for modern businesses seeking inclusive workplace strategies.

Originality/value

This paper proposes a research framework that contextualizes social issues in history (historiographical study) and cases of business responses to these issues (archival study) for the examination of historically marginalized issues in the business–society relationship.

Details

Journal of Management History, vol. 25 no. 2
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 12 June 2020

Anthony McMullan and Stephen Dann

This paper aims to present a new model of marketing analysis that is capable of using the embedded knowledge that sits untapped in the history of marketing thought to…

Abstract

Purpose

This paper aims to present a new model of marketing analysis that is capable of using the embedded knowledge that sits untapped in the history of marketing thought to solve contemporary marketing problems – the conceptual-historical analytical research model (CHARM).

Design/methodology/approach

This paper outlines the evolution of historical analysis methods (HAM), along with critiques and enhancements of the prior processes offered by Savitt (1980), Nevett (1991) and Golder (2000). From these foundations, the paper outlines the components of the model of historical analysis, detailing the development of the analytical template design. It also details the four-step process of engaging structured revisits of past knowledge for contemporary problem-solving.

Findings

The CHARM for problem-solving in marketing is a knowledge-gathering system that informs marketing decisions addressing contemporary problems. This is achieved through the use of embedded knowledge from a corpus of historical texts.

Research limitations/implications

This paper provides a method for future researchers to apply for replicable examination of historical texts and to assist intercoder reliability for multi-author history projects through the application of structured templates.

Practical implications

The CHARM for problem-solving in marketing is a knowledge-gathering system that informs marketing decisions addressing contemporary problems. This is achieved through the use of embedded knowledge from a corpus of historical texts.

Originality/value

The CHARM process applies a systematic protocol for engaging qualitative sources for historical analysis through preset data collection templates, structured analysis frameworks and definitional understanding templates for improved replicability. This paper presents a new model of approaching historical analysis through a problem-solving lens, whereby historical sources become the foundations for the solution to a problem, rather than just the literature review that identifies the presence of gap.

Details

Journal of Historical Research in Marketing, vol. 12 no. 3
Type: Research Article
ISSN: 1755-750X

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Abstract

Details

History & Crime
Type: Book
ISBN: 978-1-80117-699-6

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Book part
Publication date: 9 October 2012

Carly Adams

Purpose – This chapter explores various approaches to historical methods as they relate to sport and physical culture research.Design/methodology/approach – The chapter…

Abstract

Purpose – This chapter explores various approaches to historical methods as they relate to sport and physical culture research.

Design/methodology/approach – The chapter discusses various paradigmatic approaches to historical methods (reconstructionist, constructionist and deconstructionist) and takes up current debates related to archives, newspapers, photographs and oral history as they relate to the method. Drawing on these discussions, I outline various approaches to designing a sport and physical culture project using historical methods, focusing on my work on women's industrial sport in the 1920s and early 1930s.

Findings – I discuss how data evolved from the method and how I made choices about the inclusion and exclusion of materials. The chapter concludes that historical methods are tedious, complex and messy but also exciting and insightful ways to do research. I also conclude by encouraging the researcher to be reflexive and aware of one's ‘positionality’ as a researcher and embrace the historical process.

Originality/value – The chapter is original work. It is not so much a prescriptive ‘how-to’ guide for historical research, but it works to take up current debates in historical methods. It also endeavours to engage students and scholars alike as they consider their research projects and the potential value of historical methods.

Details

Qualitative Research on Sport and Physical Culture
Type: Book
ISBN: 978-1-78052-297-5

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Article
Publication date: 20 October 2020

Nicholous M. Deal, Milorad M. Novicevic, Albert J. Mills, Caleb W. Lugar and Foster Roberts

This paper aims to find common ground between the supposed incompatible meta-historical positioning of positivism and post-positivism through a turn to mnemohistory in…

Abstract

Purpose

This paper aims to find common ground between the supposed incompatible meta-historical positioning of positivism and post-positivism through a turn to mnemohistory in management and organizational history.

Design/methodology/approach

Drawing on the idea of creative synthesis and positioning theory, the authors interject concepts from cultural memory studies in historical research on business and organizations to encourage management historians and organization theorists interested in joining the dialogue around how the past is known in the present. Using notions of “aftermath” and “events,” the idea of apositivism is written into historical organization studies to focus on understanding the complex ways of how past events translate into history. The critical historic turn event is raised as an exemplar of these ideas.

Findings

The overview of the emergence of the controversial historic turn in management and organization studies and the positioning of its adherents and antagonists revealed that there may be some commonality between the fragmented sense of the field. It was revealed that effective history vis-à-vis mnemohistory may hold the potential of a shared scholarly ethic.

Originality/value

The research builds on recent work that has sought to bring together the boundaries of management and organizational history. This paper explains how mnemohistory can offer a common position that is instrumental for theorizing the relationships among the past-infused constructs such as organizational heritage, legacy and identity.

Details

Journal of Management History, vol. 27 no. 1
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 1 April 2005

Staffan Hultén

The paper aims to study the relevance of the German historical school and American Institutionalism for contemporary research in social sciences. The subject scope of the…

Abstract

Purpose

The paper aims to study the relevance of the German historical school and American Institutionalism for contemporary research in social sciences. The subject scope of the paper is to trace how concepts, ideas, and frameworks trickle from the historical school into later research programs.

Design/methodology/approach

The methodology of the paper is a textual analysis of articles and books that either relates the relationship between the historical school and the institutionalism or make explicit or implicit references to the most important concepts and methodologies in these schools.

Findings

The paper has two main findings. The first is that Commons was heavily influenced by Weber's ideal‐types when he wrote his most important book Institutional Economics. The second is that concepts and methodologies used by the historical school and American institutionalism are used in nearly all areas of the social sciences. But the researchers seldom make explicit references to these schools.

Research limitations/implications

A limitation of the present paper is that it draws too a very limited extent directly on the publications of the German historical school. Future research could try and reconstruct how the American instutionalists came to the conclusions they did on the historical school. It is possible that differences in political opinions and competition between two schools with partly similar messages prompted writers like Veblen and Commons to exaggerate differences of opinion.

Originality/value

One important contribution of the paper is the discussion of the influences the historical school had on leading institutionalists. Another important contribution is the exploration of present and future research projects that could benefit from revisiting the theories and methodologies of the historical school and institutionalism. By making more explicit the references to these schools, new insights can be gained on how to develop research methodologies and understanding the limits and potentials of pursuing a research approach.

Details

Journal of Economic Studies, vol. 32 no. 2
Type: Research Article
ISSN: 0144-3585

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