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- Title
PATTERNS OF ACCOUNTING HISTORY LITERATURE: MOVEMENTS AT THE BEGINNING OF THE 21ST CENTURY.
- Authors
Matamoros, Juan Banos-Sánchez; Gutiérrez-Hidalgo, Fernando
- Abstract
This paper addresses and updates the challenge made by Carmona [2004] regarding the need to broaden the accounting history literature into periods, settings, and sectors outside those traditionally published in specialist journals. For this purpose, we review three international journals - the Accounting Historians Journal; Accounting, Business & Financial History; and Accounting History - and two national publications - Rivista di Contabilita e Cultura Aziendali (Italy) and De Computis (Spain) - over the period 2000-2008. The results show changes in the publishing patterns of accounting history research. We also explore whether non-Anglo-Saxon researchers have widened the settings, periods, and sectors studied from those of Anglo-Saxon researchers, thus altering the traditional focus of accounting history research.
- Subjects
ACCOUNTING periodicals; HISTORY of accounting; SCHOLARLY method; RESEARCH methodology; CROSS-cultural differences; LITERATURE reviews
- Publication
Accounting Historians Journal, 2010, Vol 37, Issue 2, p123
- ISSN
0148-4184
- Publication type
Article
- DOI
10.2308/0148-4184.37.2.123