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How does accounting history shape the past, present and future of society?

McBride, K., Bigoni, M., Gomes, D. (2025) How does accounting history shape the past, present and future of society? Accounting History, . ISSN 1032-3732. (In press) (doi:10.1177/10323732251334815) (Access to this publication is currently restricted. You may be able to access a copy if URLs are provided) (KAR id:109464)

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https://doi.org/10.1177/10323732251334815

Abstract

Accounting history as a discipline is in danger in today’s utilitarian society, where it is often seen as a prerogative of a select few who are disconnected from real-world problems and refuse to engage with studies that can ‘help business’. The present work discusses how history, including accounting history, has never been more important, especially in today’s highly turbulent society. We reject myths of continuity and finalism and a view of history as an unproblematic linear path toward current and future practice. By engaging with genealogical, quintessentially interdisciplinary ‘histories of the present’, accounting historians can shed new light on past practices and learn important lessons which can be invaluable in solving today’s problems. To remain relevant, accounting history research needs to take advantage of the possibilities offered by digital technologies, broaden its range of sources, explore new methodologies and theoretical approaches and engage with wider audiences, beyond the borders of academia.

Item Type: Article
DOI/Identification number: 10.1177/10323732251334815
Uncontrolled keywords: past; present; future; accounting; interdisciplinary
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Funders: University of Kent (https://ror.org/00xkeyj56)
Depositing User: Michele Bigoni
Date Deposited: 31 Mar 2025 09:24 UTC
Last Modified: 01 Apr 2025 13:02 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/109464 (The current URI for this page, for reference purposes)

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