Rendering the unfamiliar intelligible: Discovering the human side of accounting's past through oral history interviews

              The Accounting Historians Journal
Vol. 23, No. 2
December 1996
Thomas Tyson
ST. JOHN FISHER COLLEGE
RENDERING THE UNFAMILIAR
INTELLIGIBLE: DISCOVERING THE
HUMAN SIDE OF ACCOUNTINGS PAST
THROUGH ORAL HISTORY INTERVIEWS
Abstract: Two paradigmatic schools are presently exploring twentieth
century accounting history. Conventional historians typically examine
archival data to determine the origin and development of modern
accounting practices. Alternatively, more critical scholars often ques­tion
the motives of accountants and managers in the design, collec­tion,
and use of this same data. Although each school has a different
primary objective, both focus on documented events and both usually
ignore the more personal, human side of history — the attitudes and
perceptions of accountants, managers, and workers regarding ac­counting
numbers and reports.
This undocumented, human aspect of accounting history is best
revealed through oral history interviews. This paper initially discusses
the benefits and limitations of oral history interviews. It then includes
examples from a recently completed oral history project to illustrate
how recollections about the past help illuminate aspects of twentieth
century cost accounting history that neither conventional nor critical
historians have clearly revealed. The paper concludes by identifying
three current accounting topic areas that appear befitting of oral his­tory
investigations.
Key Words: Oral History, Historical Methods, Standard Costing,
INTRODUCTION
An increasing number of accounting scholars are examining
the history of their discipline. In general, scholars undertake
historical inquiries to understand the past for its own sake, to
explain modern developments, and/or to precipitate social
change. Within the field, paradigmatic differences have arisen
between two different perspectives on accounting history —
I would like to acknowledge the financial support of the Academy of Ac­counting
Historians and the suggestions of Richard K. Fleischman and two
anonymous reviewers.
Submitted February 1996
Revised May 1996
Accepted June 1996