Special Section: Mapping variety in the history of accounting and management practices

Salvador Carmona and Luca Zan

European Accounting Review, 2002, vol. 11, issue 2, 291-304

Abstract: Research in accounting history is overwhelmingly dominated by studies addressing Anglo-Saxon settings of the period 1850-1940. In spite of the many perceptive insights arising from those investigations, such a tiny time-space intersection overlooks other historiographies that are equally important to advance understanding in accounting history. This article calls for mapping variety in the history of accounting and management practices by expanding the dimensions of time (i.e., history of the present but also of proto-industrial settings and ancient history) and space (i.e., Africa, Continental Europe, Islam, Latin-America, etc) that characterize present focus of accounting history research.

Date: 2002
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DOI: 10.1080/09638180220125526

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