Search results
1 – 10 of over 1000The 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…
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
Keywords
Sarah Drake Brown and Richard L. Hughes
The purpose of this paper is to examine three high school teachers’ beliefs about how their understanding of historiography influences their teaching.
Abstract
Purpose
The purpose of this paper is to examine three high school teachers’ beliefs about how their understanding of historiography influences their teaching.
Design/methodology/approach
The authors engaged in a qualitative multiple-case study based on semi-structured interviews and artifact analysis.
Findings
The analysis describes the teachers’ understanding of historiography in relation to ideas about historical perspective-taking, textbook use, the incorporation of primary sources in the classroom, and tensions between teaching content and teaching skills. The study concludes that while undergraduate exposure to historiography is potentially useful and can help history teachers manage the complexity of the profession, drawing upon historiographical understandings in order to recognize the construction of historical narratives in the classroom remains a persistent challenge.
Originality/value
Much of the work addressing the potential role of historiographical understanding for teachers has focused on teacher preparation and the ideas held by teaching candidates. This research emphasizes experienced teachers’ beliefs about the role that historiography plays in their teaching.
Details
Keywords
Oliver Raaz and Stefan Wehmeier
This paper seeks to compare different national PR histories in order to unfold the degree of abstract reflection in PR history writing. It aims to provide some suggestions for a…
Abstract
Purpose
This paper seeks to compare different national PR histories in order to unfold the degree of abstract reflection in PR history writing. It aims to provide some suggestions for a future PR historiography, based on this comparison.
Design/methodology/approach
The paper compares British, German, and US American PR historiography. The study is based on a comparison of 36 PR histories. A triple matrix of theoretization is used in order to differentiate the histories.
Findings
Within the comparison American PR historiography accounts for 24 public relations history approaches, whereas Great Britain (1) and Germany (11) offer fewer histories. However, this richness in quantity does not lead to theoretical diversification. Owing to the paradigmatic obligation to a progressivist understanding, American PR historiography actually entails only one theoretic approach, while its German equivalent includes three different theoretic approaches and British PR historiography – being at its start – at least contains one explicitly non‐progressivist, methodologically well‐informed, fact‐oriented example. Paradoxically, the prevailing American PR historiography, on the one hand, conceptualizes PR as a modern phenomenon but, on the other hand, claims even ancient beginnings.
Research limitations/implications
The corpus of analysis contains only studies that attempt to supply an encompassing overview of (national) PR history.
Practical implications
Public relations managers may use these findings to achieve a more nuanced critical understanding of the history of their occupation, and thereby reflect on its current state, which may lead to intensified ethical endeavours.
Originality/value
The paper presents a pioneer systematic comparison of the three national PR histories, which may lead to enhanced national and general PR historiography. Another value is the establishment of a theoretically informed comparative measuring instrument, which (in future) can also be applied in order to compare and improve other national PR historiographies.
Details
Keywords
Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…
Abstract
Purpose
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.
Design/methodology/approach
The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.
Findings
The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.
Research limitations/implications
The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.
Originality/value
The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.
Details
Keywords
This study collected the bibliographic data of 2034 journal articles published in 2000–2021 from Web of Science (WoS) core collection database and adopted two bibliometric…
Abstract
Purpose
This study collected the bibliographic data of 2034 journal articles published in 2000–2021 from Web of Science (WoS) core collection database and adopted two bibliometric analysis methods, namely historiography and keyword co-occurrence, to identify the evolution trend of construction risk management (CRM) research topics.
Design/methodology/approach
CRM has been a key issue in construction management research, producing a big number of publications. This study aims to undertake a review of the global CRM research published from 2000 to 2021 and identify the evolution of the research topics relating to CRM.
Findings
This study found that risk analysis methods have shifted from simply ranking risks in terms of their relative importance or significance toward examining the interrelationships among risks, and that the objects of CRM research have shifted from generic construction projects toward specified types of construction projects (e.g. small projects, underground construction projects, green buildings and prefabricated projects). In addition, researchers tend to pay more attention to an individual risk category (e.g. political risk, safety risk and social risk) and integrate CRM into cost, time, quality, safety and environment management functions with the increasing adoption of various information and communication technologies.
Research limitations/implications
This study focused on the journal articles in English in WoS core collection database only, thus excluding the publications in other languages, not indexed by WoS and conference proceedings. In addition, the historiography focused on the top documents in terms of document strength and thus ignored the role of the documents whose strengths were a little lower than the threshold.
Originality/value
This review study is more inclusive than any prior reviews on CRM and overcomes the drawbacks of mere reliance on either bibliometric analysis results or subjective opinions. Revealing the evolution process of the CRM knowledge domain, this study provides an in-depth understanding of the CRM research and benefits industry practitioners and researchers.
Details
Keywords
This paper examines China's historiography on foreign education since 1900, with an emphasis on the period since 1949. The understanding of “foreign education” in China during…
Abstract
Purpose
This paper examines China's historiography on foreign education since 1900, with an emphasis on the period since 1949. The understanding of “foreign education” in China during this period shifted rapidly from the Western-centered approach that had been introduced from Japanese during the late Qing dynasty and the Republic of China to the Soviet-centered approach that followed the founding of New China to a restoration of Western-centered approaches after the “opening” of the late 1970s and 1980s. The paper asks: how has the study of foreign educational history changed over time in the People's Republic of China, how has the broader discipline of history of education changed, and how have successive generations of historians of education conceived of their intellectual and political roles?
Design/methodology/approach
Grounded in archival documents and the published works of influential historians of education, this study notes the ways in which political regime change affected the construction and application of academic knowledge.
Findings
This study identifies four stages in the Chinese historiography on foreign education: a formative stage (from 1900 until the late 1940s); a difficult post-revolutionary recovery, followed by growth and then suppression (from 1949 until the mid-1970s); a period of achievement combined with an academic crisis (from 1978 until the early 2000s); and finally, a recent transition marked by theoretical innovation and global integration (from the 2000s until the present).
Originality/value
This study finds that a narrow focus on “practical utility” or service to politics and policy has perturbed historians of foreign education in China and stunted their field's development. A look back at early periods in the historiography offers a warning about the potential dangers of extreme ideological/political utilitarianism. These dangers existed not only in the history of foreign education but also in the history of education research more broadly. A close examination of these dangers can help twenty-first-century historians of education in China balance the practical, political and professional dimensions of their research. To grasp the meaning of foreign education, historical research needs to be politically independent.
Details
Keywords
Despite Australia’s history as an exemplary migrant nation, there are gaps in the literature and a lack of explicit conceptualisation of either “migrants” or “migration” in the…
Abstract
Purpose
Despite Australia’s history as an exemplary migrant nation, there are gaps in the literature and a lack of explicit conceptualisation of either “migrants” or “migration” in the Australian historiography of schooling. The purpose of this paper is to seek out traces of migration history that nevertheless exist in the historiography, despite the apparent silences.
Design/methodology/approach
Two foundational yet semi-forgotten twentieth-century historical monographs are re-interpreted to support a rethinking of the relationship between migration and settler colonialism in the history and historiography of Australian schooling.
Findings
These texts, from their different school system (state/Catholic) orientations, are, it is argued, replete with accounts of migration despite their apparent gaps, if read closely. Within them, nineteenth-century British migrants are represented as essentially entitled constituents of the protonation. This is a very different framing from twentieth century histories of migrants as minority or “other”.
Originality/value
Instead of an academic reading practice that dismisses and simply supersedes old work, this paper proposes that fresh engagements with texts from the past can yield new insights into the connections between migration, schooling and colonialism. It argues that the historiography of Australian schooling should not simply be expanded to include or encompass the stories of “migrants” within a “minority studies” framework, although there is plenty of useful work yet to be accomplished in that area, but should be re-examined as having been about migration all along.
Details
Keywords
Melinda Van Wingen and Abigail Bass
This paper aims to explore the relationship between historiography and archival practices. It takes the new social history approach to history as a case study for examining how…
Abstract
Purpose
This paper aims to explore the relationship between historiography and archival practices. It takes the new social history approach to history as a case study for examining how historians' changing theories and methods may affect solicitation, acquisition, appraisal, arrangement, description, reference, outreach, and other aspects of archival administration.
Design/methodology/approach
The paper presents a review of the archival and historical literature since the late 1970s.
Findings
The paper finds that many aspects of archival administration have been and continue to be affected by the new social history trend in historical scholarship. The paper suggests that archivists and archival educators be trained in historiography as a way to understand historians' craft and develop strong documentation strategies to anticipate future archival needs.
Research limitations/implications
Because the paper is primarily a literature review, it does not test real‐life examples or case studies that would be useful in understanding the relationship between historians and archivists.
Practical implications
The paper includes implications for the development of archival administration and education strategies.
Originality/value
The paper draws from a range of literature to consider the impact of scholarly practices on professional archival work.
Details
Keywords
This paper aims to contextualise and critically evaluate the state of accounting historiography, its past and future agenda as a foundation for future scholars’ design and pursuit…
Abstract
Purpose
This paper aims to contextualise and critically evaluate the state of accounting historiography, its past and future agenda as a foundation for future scholars’ design and pursuit of accounting history research.
Design/methodology/approach
Focussing on the historiographic accounting history literature, the paper draws on prior state-of-the-art reviews as well as a range of contemporary accounting history research studies to provide an overview of the accounting history community internationally, its emergence, institutions, theories and methodologies.
Findings
Accounting history researchers are identified now as an established and growing international community of scholars, increasingly diverse in national origins and focus, yet still on the threshold of moving beyond its specialist literature into general accounting and history research literatures. Nonetheless, their historiography exhibits a vibrant theoretical and methodological discourse that has laid the foundations for expanding opportunities in both research subjects and approaches available for study.
Research limitations/implications
Theoretical and methodological proliferation offers a wealth of options for further research in this field, in terms of subject matter focus and in terms of innovative and insightful approaches to their investigation.
Practical implications
Findings already available in the accounting history literature offer useful foundational understandings that have the potential to better inform contemporary policy and practice decision-makers.
Originality/value
The paper provides a reference point for emerging and established scholars in accounting history, presenting a summary of their underlying historical institutional and historiographic development contexts and offering a research agenda based on theoretical and methodological diversity.
Details
Keywords
Abstract
Details