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...

The "new" accounting historians that emerged from the mid-1980s characterised their predecessors as relying heavily on a view of accounting as progressive and accounting change as evolutionary. From a social science perspective, progress is a problematic concept, as it implies not just change...