HISTORIOGRAPHY, CAUSALITY, AND POSITIONING: AN UNSYSTEMATIC VIEW OF ACCOUNTING HISTORY

Authors
Oldroyd, David
Citation
Oldroyd, David, HISTORIOGRAPHY, CAUSALITY, AND POSITIONING: AN UNSYSTEMATIC VIEW OF ACCOUNTING HISTORY, Accounting historians journal , 26(1), 1999, pp. 83-102
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
26
Issue
1
Year of publication
1999
Pages
83 - 102
Database
ACNP
SICI code
Abstract
The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative nontheoretical approach.