Academy of Accounting Historians – Definition

Cite this article as:"Academy of Accounting Historians – Definition," in The Business Professor, updated September 21, 2019, last accessed October 22, 2020,


Academy of Accounting Historians

The Academy of Accounting Historians is an organization created for scholars who have devoted themselves to accounting history. The organization was established in 1973, it was birthed as a result of an initiative of Gary John Previts.

The American Accounting Association is a not-for-profit organization. the formation of the organization was as a response to interests of scholars. Previts formed a steering committee that saw to the formation of the organization. The steering committee held her first meeting during the annual meeting of the American Accounting Association in 1973. The led to the creation of Academy of Accounting Historians.

Reference for “Academy of Accounting Historians”…

Academic research on “Academy of accounting historians”

Accounting history: definition and relevance, Previts, G. J., Parker, L. D., & Coffman, E. N. (1990). Accounting history: definition and relevance. Abacus, 26(1), 1-16. 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.

A history of the Academy of Accounting Historians 1973–1988, Coffman, E. N., Roberts, A. R., & Previts, G. J. (1989). A history of the Academy of Accounting Historians 1973–1988. Accounting Historians Journal, 16(2), 155-206. This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.

Accounting in history, Walker, S. P. (2005). Accounting in history. Accounting Historians Journal, 32(2), 233-259. Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this venture is the identification of points of connectedness between accounting and other historians. An analysis of publications with accounting content in Historical Abstracts reveals increasing interest among historians in the history of accounting. This substantial literature incorporates sites largely unfamiliar to accounting historians, such as Eastern and Central Europe and Central and South America. Historians also communicate their findings on accounting in a variety of languages. Subjects particularly deserving of interdisciplinary research engaging accounting and other historians include accounting in agricultural economies, the institutions of pre-industrial rural societies and diverse systems of government.

An accounting historiography: subject matter and methodology, Previts, G. J., Parker, L. D., & Coffman, E. N. (1990). An accounting historiography: subject matter and methodology. Abacus, 26(2), 136-158. This paper continues to study issues developed in a preceding manuscript which provided a definitional context for accounting history, its uses and limitations as a method of inquiry related to educational endeavours, standard setting and practice. In this study two aspects of the development of the history of accounting, subject matter and methodology, are extensively explored within the context of a definition of historiography. A set of outline tables is provided to assist researchers considering the topic areas as well as the process of historical inquiry, especially those scholars who do not specialise in historical study. As in the previous paper, an extensive bibliography is provided.

The scope of accounting history: a note, Parker, R. H. (1993). The scope of accounting history: a note. Abacus, 29(1), 106-110. The writing of accounting history is increasingly dominated by writers in English discussing private‐sector accounting in English‐speaking countries of the nineteenth and twentieth centuries. This note emphasizes that the scope of accounting history is much wider than this.

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