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The new accounting history: an introduction

Article Abstract:

Accounting history has changed a great deal over the last decade, involving both a methodology pluralization and change in how history is viewed within the discipline of accounting. The 'new accounting history' is an informal set of different research questions and issues. It includes attention to various agents and agencies, the institutional forces that control actions and outcomes, the conditions under which transformations are possible in accounting knowledge and practice, and the rationales that set out the objects and objectives of accounting. The new accounting history has implications for the new interest in the so-called field studies of accounting and relates to changes in the discipline of history itself.

Methods, Historical research, Historical methods

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Organising the profession: a theoretical and historical examination of the development of the major accountancy bodies in the U.K

Article Abstract:

The organization of the accounting profession in the United Kingdom is discussed, from the standpoint of British accounting societies for professionals working in public accounting, managerial accounting, and government accounting. The professional accounting associations are seen as political groups which were formed to protect the members' interests and to limit the supply of labor within the profession. The histories of these professional associations are described, and the competition and consolidation among the various accounting bodies is discussed.

United Kingdom, Institute of Chartered Accountants in England and Wales, Associations, Accountants, Trade and professional associations, Professional associations, Trade associations, Great Britain, Institute of Chartered Accountants of Scotland, Institute of Chartered Accountants in Ireland

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