ABSTRACT
Historiography can mean the act of writing history, but it is generally understood to relate to the analysis of bodies of historical writing, often on common themes, and also to the ‘history of history’ – how the ways in which the past has been written about have changed over time (Cheng 2012: 1; Munslow 2006: 142). Historiography addresses issues such as the explicit or implicit theories of historians, the methods they use, and their ontological and epistemological assumptions. The question ‘how can we know the past?’ is fundamental not only to historiography but also to accounting, which claims to report in a true and fair manner the past transactions of individuals and organisations (Napier 2002).
