The Future of Accounting History: Methods, Topics, and Engagement

This article advocates for a future in accounting history that encompasses a broader range of research topics. It suggests that accounting historians should explore a diversity of subjects, including those of interest to accounting researchers who may not typically engage with historical scholarship. Using four articles from generalist accounting journals on accounting history, we develop a model to guide future research in the field of accounting history. This model emphasizes rigorous archival and oral history research, theoretical pluralism, and engagement with broader accounting concerns, making a case for the relevance of historical inquiry in contemporary accounting discourse. By integrating these elements, we aim to inspire accounting historians to produce work that not only enriches historical understanding but also resonates with and informs the broader accounting field.