chapter  3
23 Pages

Subjects, sources and dissemination

WithJohn Richard Edwards

This chapter starts by demonstrating the growth and increasing diversity of accounting history research with the role of interdisciplinarity in that process recognised. Concerns about the restricted coverage of historical studies in time and place are rehearsed, and the role of special journal issues in addressing these deficiencies, and in guiding the future direction of historical research, is recognised. Sources of evidence used to conduct accounting history research are discussed and the potential and limitations of written and oral sources are explored. Patterns of dissemination of research are analysed and possible explanations for an apparent decline in the role of generalist journals in that process are considered. Encouragement provided by editors of critical journals for innovation in the application of methodologies capable of providing meaningful interpretations of accounting’s past is acknowledged. The decision of the accounting history community to privilege articles over books and monographs is criticised and use of the popular press to disseminate research findings and connect with policy makers is encouraged.