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Historiography, Causality and Positioning: An Unsystematic View of Accounting History

Lookup NU author(s): Professor David McCollum-Oldroyd


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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 non-theoretical approach.

Publication metadata

Author(s): Oldroyd D

Publication type: Article

Publication status: Published

Journal: Accounting Historians Journal

Year: 1999

Volume: 26

Issue: 1

Pages: 83-102

ISSN (print): 0148-4184

Publisher: Academy of Accounting Historians


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