{"corpus_id":143248330,"paper_sha":"411b3b180fce95eb99f1673a6a9e6823f77367b6","doi":"10.1108/09513579610121956","arxiv_id":null,"pmid":null,"pmcid":null,"mag_id":1973401921,"dblp_id":null,"acl_id":null,"title":"Critical and interpretive histories: insights into accounting’s present and future through its past","year":1996,"publication_date":"1996-08-01","venue":"","journal":{"name":"Accounting, Auditing & Accountability Journal","pages":"7-39","volume":"9"},"journal_issn":null,"journal_title":null,"publication_types":[],"pubmed_pub_types":null,"s2_fields_of_study":["Sociology","Business","History"],"reference_count":119,"citation_count":519,"influential_citation_count":50,"is_open_access":false,"arxiv_categories":null,"arxiv_license":null,"arxiv_journal_ref":null,"mesh_headings":null,"chemicals":null,"comments_corrections":null,"source_flags":1,"s2_open_access_pdf_url":null,"s2_open_access_landing_url":null,"s2_open_access_license":null,"s2_open_access_status":null,"pmc_open_access_pdf_url":null,"pmc_open_access_landing_url":null,"pmc_open_access_license":null,"pmc_open_access_status":null,"unpaywall_open_access_pdf_url":null,"unpaywall_open_access_landing_url":null,"unpaywall_open_access_license":null,"unpaywall_open_access_status":null,"abstract":"Accounting history has a long tradition, but in recent years it has expanded its interests and approaches. Early literature of accounting history that sought to glorify the practice of accounting and the status of accountants has been supplemented first by a more utilitarian approach viewing the past as a “database” for enhancing understanding of contemporary practice and for identifying past accounting solutions that might be relevant to current problems, and then by a more critical approach, which seeks to understand accounting’s past through the perspective of a range of social and political theories. A tension has developed between those historians whose first loyalty is to the archive and those who look primarily to theory to inform their historical investigations. As accounting history matures, open debate between practitioners of different modes of history making can only be beneficial, not only to the development of the discipline, but also towards our own self‐understandings as accountants, including the impact we have on organizational and social functioning. Suggests that accounting history without a firm archival base is likely to lose direction, but that our notion of what constitutes the archive, and our ways of communicating, explicating and interpreting the archive, should not be taken as fixed. To illustrate this, examines a number of approaches to the writing of accounting history where recent research has begun to demonstrate a critical and interpretive tendency, and suggests directions in which this research might develop as accounting and its history enters the twenty‐first century.","claims":[{"public_id":"cl_de8de7cfeabdec6392b0060d2af041bc","status":"active","text":"A tension exists between historians who prioritize archival evidence and those who rely primarily on theory in historical investigation.","confidence":0.93,"contributors":[{"id":1,"public_id":"12632b8b5f","public_label":"Anonymous (12632b8b5f)","roles":["extraction"],"url":"https://sah.borca.ai/u/12632b8b5f"}],"url":"https://sah.borca.ai/claims/cl_de8de7cfeabdec6392b0060d2af041bc"},{"public_id":"cl_60aec7724cb50e2a3a9b91913e7286ec","status":"active","text":"Accounting history has shifted from glorifying the profession to utilitarian and then critical approaches that interpret the past through social and 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