chapter  2
22 Pages


WithChristopher J. Napier

The word ‘historiography’ is understood by historians in two senses (Munslow 2006). The first sense relates to the body of literature about a particular period, location or topic. For example, ‘the historiography of the causes of World War One’ could simply refer to all the writings that address the causes of that conflict. However, even within this sense, historiography implies a structured and critical analysis of a body of literature, rather than a mere list. Most of the chapters in this book are historiographies in this sense. The other understanding of historiography is that it is the analysis of how history is, and has been, written. According to this understanding, accounting historiography examines how and why accounting has been written about as an object of historical study, how historical writings on accounting have developed, and the main topics and themes of accounting history.