Purpose – The purpose of this paper is to analyze and critique the growing literature on record-keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work. Design/methodology/approach –...

En España, ha tenido especial importancia la participación de capital extranjero en la modernización industrial a finales del siglo XIX y principios del siglo XX. Sin embargo, en este periodo la literatura en Historia de la Contabilidad ha prestado escasa atención a las prácticas contables...

In spite of our increasing knowledge about the existing patterns in accounting research, we still have much to learn about the cross-national dynamics of research ideas. This paper addresses the ebb and flow of research fashions in management accounting among national groups of accounting...