数字时代的会计史:经验经验,改进方法,解锁新的研究途径

IF 1.7 Q3 BUSINESS, FINANCE
Martin Quinn, Brid Murphy
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引用次数: 0

摘要

科技为会计和其他商业研究开辟了越来越多的新途径和新方法。会计史研究并非不受技术发展的影响,我们认为,数字化的增加为提高此类研究的吸引力和相关性提供了机会,无论是在会计史领域本身还是在其他领域。在明确了数字化的定义之后,我们反思了文献中所代表的会计历史,然后提出了来自两个研究环境(一个宗教组织和一个啤酒厂)的实证见解,以提供数字化在“做”会计历史研究方面的意义。文章还反思了数字世界如何开辟新的研究途径,减少经院哲学和诡辩的风险。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting history in a digital age: Empirical experiences, improving methods and unlocking new research avenues
Technology has increasingly opened new avenues and methods in accounting and other business research. Accounting history research is not immune to technological developments, and we propose that increased digitalisation offers opportunities to enhance the appeal and relevance of such research, both within the accounting history realm itself and beyond. After setting out a clear definition of digitalisation, we reflect on what accounting history is as represented in the literature and then present empirical insights from two research settings – a religious organisation and a brewery – to provide a representation of what digitalisation means in terms of ‘doing’ accounting history research. The article also reflects on how a digital world can open new research avenues and reduce the risks of scholasticism and sophism.
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
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