Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments...

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much...

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in...

Numerous studies have examined the institutional setting of accounting as a professional occupation. However, institutional deeds and outcomes derive from the behaviour of individual actors, particularly those key players who drive the creation, policy development and outlook of practitioner...