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Exploring comparative international accounting history

Carnegie, Garry D. and Napier, Christopher J. 2002, Exploring comparative international accounting history, Accounting, auditing and accountability journal, vol. 15, no. 5, pp. 689-718, doi: 10.1108/09513570210448966.

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Title Exploring comparative international accounting history
Author(s) Carnegie, Garry D.
Napier, Christopher J.
Journal name Accounting, auditing and accountability journal
Volume number 15
Issue number 5
Start page 689
End page 718
Publisher Emerald Group Publishing Ltd.
Place of publication Bingley, England
Publication date 2002
ISSN 1368-0668
1758-4205
Keyword(s) Accounting history
Agriculture
International accounting
Summary 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.
Language eng
DOI 10.1108/09513570210448966
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2002, MCB UP Limited
Persistent URL http://hdl.handle.net/10536/DRO/DU:30001761

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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