chapter  1
21 Pages

Structures, territories and tribes

WithStephen P. Walker

The aim of this chapter is to explore the development and current status of accounting history as a sub-discipline. The terrain of accounting history is mapped by surveying the institutions which characterise and legitimate its pursuit. In particular, the chapter examines the emergence of disciplinary organisations for accounting historians, the increasing number of conferences on the subject, the growth in accounting history publications and the pedagogical claims advanced by advocates of accounting history education. The principal intellectual currents which have run through these disciplinary structures are explored in Chapter 2 and the development of the subject areas of accounting research which they have helped to sustain are reviewed in Chapter 3.