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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 English-language…

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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

Keywords

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 the value…

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

Keywords

Book part
Publication date: 25 July 2023

Adam Nix and Stephanie Decker

Organizational wrongdoing researchers often look to past cases to empirically develop and support theoretical understanding. Their research is therefore conducted at a temporal…

Abstract

Organizational wrongdoing researchers often look to past cases to empirically develop and support theoretical understanding. Their research is therefore conducted at a temporal distance to focal events and frequently relies on retrospective accounts and surviving documentary evidence. These methodological circumstances define historical research practice, and we demonstrate in this paper the valuable insights that historical approaches can provide organizational wrongdoing research. Specifically, we draw on a range of practices from history and the social sciences to introduce four historically informed approaches: narrative history, analytically structured history, historical process study, short-term process study. We differentiate these based on their particular affordances and treatment of two key methodological considerations: historical evidence and temporality. We demonstrate the specific value these approaches represent to organizational wrongdoing research with several exemplars showing how they have been used in related fields of research.

Details

Organizational Wrongdoing as the “Foundational” Grand Challenge: Consequences and Impact
Type: Book
ISBN: 978-1-83753-282-7

Keywords

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 twenty‐first…

12481

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

Keywords

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 propose a…

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

Keywords

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 discipline…

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

Keywords

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 solve…

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

Keywords

Article
Publication date: 1 March 2011

Lindsay D’Adamo and Thomas Fallace

This action research study explores how the multigenre research project develops historical empathy, or historical perspective taking skills, in a class of 22 fourth grade…

Abstract

This action research study explores how the multigenre research project develops historical empathy, or historical perspective taking skills, in a class of 22 fourth grade students. Much of the research in these areas focuses on the high school and university level. However, this study explored the degree to which upper elementary students were able to recognize historical perspectives, and whether the multigenre project format was conducive to developing this particular skill. The students in the study selected a historical topic from a list of historical subjects, then researched this topic, and displayed what they learned through multiple genres. The action researcher found that the multigenre research project increased students’ understanding of the differences in historical perspectives.

Details

Social Studies Research and Practice, vol. 6 no. 1
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 1 July 2014

Deborah L. Morowski and Theresa M. McCormick

This study analyzed the experiences of elementary teachers who engaged in archival research with primary sources, then used their new knowledge and materials to create elementary…

Abstract

This study analyzed the experiences of elementary teachers who engaged in archival research with primary sources, then used their new knowledge and materials to create elementary curriculum. The teachers located and identified primary source material then determined its reliability. They placed the source and its author in the correct historical context and evaluated perspectives and biases. By engaging in this process, teachers developed a greater understanding of primary sources, a key component of historical thinking, advancing their subject content and pedagogical knowledge. The teachers developed lessons centered on primary sources rather than using them in a more superficial manner. They came to view primary sources as tools to: develop historical empathy, advance the teaching of multiple perspectives, and construct meaning. Further, they developed meaningful lessons that not only motivate their students, but also enhance their students’ higher order thinking skills and ability to conduct historical research.

Details

Social Studies Research and Practice, vol. 9 no. 2
Type: Research Article
ISSN: 1933-5415

Keywords

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