Accounting History: Definition and Relevance
作者:
GARY JOHN PREVITS,
LEE D. PARKER,
EDWARD N. COFFMAN,
期刊:
Abacus
(WILEY Available online 1990)
卷期:
Volume 26,
issue 1
页码: 1-16
ISSN:0001-3072
年代: 1990
DOI:10.1111/j.1467-6281.1990.tb00229.x
出版商: Blackwell Publishing Ltd
关键词: Accounting;History
数据来源: WILEY
摘要:
This paper defines and relates contemporary applications of accounting history and is intended to assist scholars who do not specialize in historical study. A definitional distinction is drawn between history as a social science, with an emphasis on interpretation, criticism, and method, and history as a descriptive narrative form. Arguments are presented for the relevance of published accounting history studies to accounting pedagogy, policy and practice. The inherent limitations of historical inquiry are also explored. An appendix provides information on accounting history organizations, publications, and activities worldwide. A related paper which develops an accounting historiography will appear in a later issue of this journal.
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