Delineates differing attitudes towards knowledge of the past in accounting and illustrates one of these by referring to accounting histories informed by the work of Michel Foucault. Foucauldian accounting histories are a part of the pluralization of accounting history. Its categories of description and its view of history are different from traditional accounting history. Suggests that many approaches are needed to ensure an undogmatic view of history but that the new history has enriched our understanding of accounting in action in our society.
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Ross E. Stewart (1992) studied this question.