R. H. Parker PROFESSOR OF ACCOUNTANCY UNIVERSITY OF EXETER
RESEARCH NEEDS IN ACCOUNTING HISTORY
Abstract: Over 200 books and articles on accounting history published 1969-1977 are listed in an annotated bibliography and assessed in Part I. Part II makes the following suggestions for future research:
(i) more bibliographies
(ii) influence of the economic environment on accounting development
(iii) "scientific revolutions" in accounting
(iv) causes of changes in accounting practice
(v) diffusion of accounting innovations
e quantitative accounting history
e biographies including collective biographies
(viii) development of international accounting firms (ix) development of academic accounting.
This paper is divided into three parts: Part I surveys published works on accounting history during the last eight years; Part II contains suggestions for future research; the Appendix contains a select annotated bibliography of works on the history of account-ing, 1969-1977. A bibliography for years prior to this was published by the author in his book Management Accounting: An Historical Perspective, London, Macmillan, 1969.
I. RESEARCH IN ACCOUNTING HISTORY 1969-1977
A quick glance through the bibliography (which lists well over 200 books and articles) reveals that many people have been writing about accounting history during the past few years and that the results have been published in a bewildering array of journals. The Accounting Review has continued to give generous space to the subject and it has been joined by many new journals. The following list of dates of first publication tells us quite a bit about the con-temporary history of accounting:
1963 Journal of Accounting Research 1965 Abacus
1965 International Journal of Accounting