Changes in Accounting Research over the Last 30 Years

In: Business and Management

Submitted By bowlermitchell
Words 1874
Pages 8
The time where Henderson and Pierson (1978)left us in the 1970’s was a time where there was an emergence of new research directions around the organizational and social aspects of accounting. During this time the accountancy profession was rapidly growing and moving into many new areas, there was a new standard-setting process, greater use of accounting controls in both private and public-sector enterprises, new forms of social accounting, intervention by government in the inflation accounting debate and calls on accounting to change in diverse directions. All of these rapid changes were forcing accounting academics to analysis the changing world of accounting more closely. (p454 30 years of historical accounting research)
One of the changes in accounting analysis was a move towards accounting history. Hopwood (1976)called for historical studies in terms that would later be labelled as “traditional”, despite the label it would receive in the future, it still represented an awareness that historical studies would soon be an important source of understanding of the roles of accounting in organizations and society (reference 30 years of historical accounting research). Historical research was slow to emerge, as was highlighted in the Accounting, Organizations and Society journal where between 1976 and 1985 only 13 historical papers were published. Historical research came to the fore during the period from 1986 and 1990 where 22 historical papers were published in the journal Accounting, Organizations and Society, this period was also the time where there was the development of the Foucault –influenced perspective, early contribution using labour process theory and early work on the accounting’s professionalization project. More recently, historical accounting research has come to represent about 20% of the content in the Accounting, Organizations and Society journal,…...

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