Accounting History

Scope & Guideline

Unearthing the Past, Shaping the Future of Accounting

Introduction

Immerse yourself in the scholarly insights of Accounting History with our comprehensive guidelines detailing its aims and scope. This page is your resource for understanding the journal's thematic priorities. Stay abreast of trending topics currently drawing significant attention and explore declining topics for a full picture of evolving interests. Our selection of highly cited topics and recent high-impact papers is curated within these guidelines to enhance your research impact.
LanguageEnglish
ISSN1032-3732
PublisherSAGE PUBLICATIONS LTD
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 1996 to 2024
AbbreviationACCOUNT HIST / Account. Hist.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address1 OLIVERS YARD, 55 CITY ROAD, LONDON EC1Y 1SP, ENGLAND

Aims and Scopes

The journal 'Accounting History' is dedicated to exploring the historical development and implications of accounting practices across different cultures and time periods. It aims to illuminate how accounting has shaped and been shaped by societal changes, economic shifts, and institutional developments.
  1. Historical Contextualization of Accounting Practices:
    The journal emphasizes the importance of understanding accounting within its historical context, examining how different socio-economic and political environments have influenced accounting methods and practices.
  2. Interdisciplinary Approaches:
    It promotes interdisciplinary research, integrating insights from history, sociology, economics, and philosophy to provide a richer understanding of accounting's role in society.
  3. Focus on Underrepresented Narratives:
    The journal highlights less frequently told stories in accounting history, such as the experiences of marginalized groups and the impact of accounting on social issues.
  4. Methodological Innovation:
    'Accounting History' encourages innovative methodologies in historical research, including qualitative analyses, case studies, and empirical research that unlock new avenues of inquiry.
  5. Global Perspectives:
    The journal seeks to provide a global perspective on accounting history, considering the practices and developments in various cultural and national contexts.
In recent years, 'Accounting History' has witnessed a shift towards several emerging themes that reflect current academic interests and societal challenges. These trends indicate a dynamic evolution in the field, as researchers seek to connect historical accounting practices with contemporary issues.
  1. Environmental Accounting and Accountability:
    There is an increasing focus on the historical role of accounting in environmental contexts, as seen in studies examining accounting practices related to natural disasters and ecological impacts, highlighting the importance of sustainability in accounting history.
  2. Social Justice and Ethical Implications:
    Emerging themes include the exploration of accounting's role in social justice, particularly regarding marginalized groups and issues such as slavery, colonialism, and economic inequality, reflecting a growing awareness of ethics in accounting.
  3. Impact of Technological Changes:
    The journal is increasingly addressing the implications of digitalization and technological advances on accounting practices, exploring how these changes have historically influenced the profession and its methodologies.
  4. Narrative Approaches to Accounting History:
    There is a trend towards narrative-based research that examines accounting through storytelling, providing a more engaging and humanized perspective on historical events and practices.
  5. Crisis and Resilience in Accounting:
    Recent publications have highlighted the role of accounting in times of crisis, such as wars and natural disasters, examining how accounting practices adapt and respond to extreme circumstances.

Declining or Waning

While 'Accounting History' has consistently focused on numerous themes, some areas have shown a decline in frequency or prominence in recent publications. This waning interest may reflect broader shifts in research priorities or evolving academic discourse.
  1. Traditional Financial Reporting Practices:
    There has been a noticeable decrease in papers focusing solely on traditional financial reporting practices, as the journal increasingly embraces broader historical narratives and interdisciplinary approaches.
  2. Regional Case Studies with Limited Scope:
    Papers that concentrate on narrow regional case studies without broader implications or connections to global themes are becoming less common, suggesting a shift towards more comprehensive and interconnected analyses.
  3. Purely Descriptive Historical Accounts:
    Research that merely describes historical events or practices without critical analysis or theoretical framing is less frequently published, indicating a preference for papers that engage with contemporary issues or theoretical frameworks.
  4. Focus on Contemporary Accounting Standards:
    Topics centered on contemporary accounting standards and regulations have diminished, as the journal pivots towards historical interpretations and analyses that provide deeper insights into the evolution of accounting as a discipline.

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