THE ROARING NINETIES: ACCOUNTING HISTORY COMES OF AGE

In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 32, Heft 1, S. 61-109

Abstract

The paper outlines developments in the accounting history literature during the 1990s. The introduction chronicles the immense broadening of publication opportunities in accounting history that characterized the decade. To a certain extent, this enhancement of outlets resulted from a richer dialogue among accounting historians who became increasingly willing to debate paradigmatic and methodological issues. In this context, the paper identifies and discusses "traditional" and "critical" forms of accounting history and reviews work within the paradigms of economic-rationalist, Foucauldian, and Marxist/labor-process studies. The major elements of debate between "old" and "new" perspectives on accounting history are discussed and linked to later collaborative efforts and refinements in the work of each genre. Major research projects published during the 1990s are identified, tabulated, and discussed. The paper concludes with a discussion of accounting history as the decade closed, with a particular focus on the opportunities and threats that may lie ahead for the field.