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Exploring comparative international accounting history

Exploring comparative international accounting history
Exploring comparative international accounting history
Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region- or country-specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.
accounting history, agriculture, International accounting
0951-3574
689-718
Napier, Christopher J.
795ba989-f274-4113-a1f2-2ab240243b39
Carnegie, Garry D.
846c303a-4259-488c-a250-ab8c3d545905
Napier, Christopher J.
795ba989-f274-4113-a1f2-2ab240243b39
Carnegie, Garry D.
846c303a-4259-488c-a250-ab8c3d545905

Napier, Christopher J. and Carnegie, Garry D. (2002) Exploring comparative international accounting history. Accounting, Auditing & Accountability Journal, 15 (5), 689-718. (doi:10.1108/09513570210448966).

Record type: Article

Abstract

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region- or country-specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.

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Published date: 2002
Keywords: accounting history, agriculture, International accounting

Identifiers

Local EPrints ID: 35827
URI: http://eprints.soton.ac.uk/id/eprint/35827
ISSN: 0951-3574
PURE UUID: 496b8e3e-3456-4895-8483-6c2960a0d15a

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Date deposited: 23 May 2006
Last modified: 15 Mar 2024 07:54

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Contributors

Author: Christopher J. Napier
Author: Garry D. Carnegie

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