Purpose – The purpose of this paper is to provide an introduction to a special issue commemorating the 25th anniversary of the publication of Accounting, Auditing & Accountability Journal ( AAAJ ). Design/methodology/approach – The paper provides the background to the special issue and a...

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...