The Past, Present, and Future of Accounting History

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2019-08-01 DOI:10.2308/AAHJ-52535

D. Matthews

引用次数: 4

Abstract

This paper seeks to establish statistically and explain the past, present, and likely future of accounting history. The article is based on a recently constructed database of publications in accounting history from 1989 to 2016. The data reveal that the output of accounting history articles grew very rapidly in the 1980s and 1990s attributed to the increased demand from the profession for accountancy teaching in universities, out of which emerged a relatively small number of accountancy academics who took an interest in history. From the turn of the millennium the output of articles has gone into a slow secular decline largely because the growth of accountancy teaching at universities has stalled. If the downward trend continues, the viability of the discipline is threatened. However, action might be taken at least to slow the “death rattle” of accounting history feared by Radcliffe; and some suggestions for doing so are made.

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会计史的过去、现在和未来

本文旨在建立统计和解释会计历史的过去，现在和可能的未来。本文基于最近构建的1989年至2016年会计史出版物数据库。数据显示，在20世纪80年代和90年代，由于大学会计专业教学需求的增加，会计历史文章的产量增长非常迅速，其中出现了相对较少的对历史感兴趣的会计学者。自世纪之交以来，文章的产出一直在缓慢下降，这主要是因为大学会计教学的增长已经停滞。如果这种下降趋势继续下去，这门学科的生存能力将受到威胁。然而，至少可以采取行动，减缓拉德克利夫所担心的会计史的“死亡之声”;并对如何做到这一点提出了一些建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.