“走向数字化”——它在现代会计史研究中的地位

IF 1.7 Q3 BUSINESS, FINANCE

Accounting History Pub Date : 2023-08-31 DOI:10.1177/10323732231196256

Alan Sangster

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引用次数: 0

摘要

本文介绍了会计历史学家“数字化”的案例，反思了成为数字会计历史学家的个人历程、动机、优势、劣势、机会、威胁和结果。最重要的是，它描述了任何允许“数字”成为应有状态的会计历史学家所能获得的好处，而不是约束性的主人，而是灵活的仆人；它为现在和未来的现代会计史研究制定了数字议程。

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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‘Going digital’ – Its place in research into the history of modern accounting

This article presents the case for accounting historians to ‘go digital’, reflecting on a personal journey towards becoming a digital accounting historian, the motivations, strengths, weaknesses, opportunities, threats and outcomes. Above all, it describes benefits attainable by any accounting historian who allows ‘the digital’ to become how it should be, not the constraining master, but the flexible servant; and it sets a digital agenda for research into modern accounting history for now and for the future.

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来源期刊

Accounting History BUSINESS, FINANCE-

CiteScore

2.20

自引率

20.00%

发文量

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.