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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.
Author(s): Oldroyd D
Publication type: Article
Publication status: Published
Journal: Accounting Historians Journal
ISSN (print): 0148-4184
Publisher: Academy of Accounting Historians