Accounting history has a long tradition, but in recent years it has expanded its interests and approaches. Early literature of accounting history that sought to glorify the practice of accounting and the status of accountants has been supplemented first by a more utilitarian approach viewing the...

Building on our analytical arguments against the valuation of collections for financial reporting purposes. Outlines a set of factual, reliable and interpretable financial and non‐financial indicators of the vitality and viability of museums by which the accountability of museum managers may...

Purpose The purpose of this paper is to examine the origins and development of the “ Accounting, Auditing & Accountability Journal ( AAAJ ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from...

Purpose Using the most available literature, this viewpoint takes and supports the argument that public cultural, heritage and scientific collections of not-for-profit cultural heritage or arts institutions are non-financial resources, expressly in the specific organisational and social contexts...

Purpose – The purpose of this paper is to outline some personal reflections, based on recent published accounting history research and methodological contributions, on the state of the art and future directions in interdisciplinary research on accounting's past. Design/methodology/approach –...

Purpose – The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the...