Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which … organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source … specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais. Design/methodology/approach – This paper uses …

This study focusses on the participation of women in the development of the specialist international accounting history … literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English … patterns in the specialist international accounting history literature.  …