Name
Interdisciplinary and critical accounting history: looking back to 1996 and projecting ahead
Date & Time
Monday, July 6, 2026, 8:30 AM - 8:55 AM
Description

Abstract Purpose – On the thirtieth anniversary of publication of a special issue of Accounting, Auditing & Accountability Journal in 1996 on the theme “Accounting history into the twenty-first century”, the purpose of this study on “interdisciplinary and critical accounting history” (ICAH) is to examine changes in, and trends arising, in accounting historiography across this period and to anticipate future research directions. Design/methodology/approach – A retrospective and prospective essay focusing on developments in the ICAH literature across three decades and what factors have contributed to what historical research is now trending and what is not. Findings – The 1996 special issue’s advocacy of critical and interpretive histories of accounting and our focus on the “unifying power of history”, published 16 years later, in connecting accounting’s past, present and future, have influenced subsequent research based on various themes herein identified. Research limitations/implications – While this study is informed by a single publication in 1996, it seeks to examine phenomena arising across an extended period that itself was concerned about where historical accounting research was heading into the twenty-first century. This study also explores future research possibilities, requiring speculation. Originality/value – This study is intended to mark the research state of play at a point in time arising from literature developments in the genre of research identified across 30 years. This broadening may assist in stimulating originality of future investigations, including how ICAH can contribute to addressing “global challenges”.

Garry Carnegie
Keywords
Accounting, auditing and accountability, Community, History, Interdisciplinary and critical accounting history
Theme
ACCOUNTING HISTORY
Author 1
Garry Carnegie
Author 2
Christopher Napier