Explorations in Historical Method

              EXPLORATIONS IN HISTORICAL METHOD
by
Lee D. Parker
Griffith University
and
O. Finley Graves
University of Mississippi
In 1985 The Academy of Accounting
Historians established a new committee
named The Accounting History Research
Methodology (AHRM) Committee. The
Academy specified the objectives of the
Committee as identifying the range of
historical research methods and facilitating
accounting historians' access to literature
on historical methodology in general.
More broadly, its role was envisaged as one
of encouraging a greater awareness and use
of historical method in accounting history
research.
The Committee
This committee is unique in the
Academy in that it is the first
internationally constituted committee
working under the Academy's auspices. Its
present membership comprises the
following individuals:
Australia Lee D. Parker
(Chairman)
USA O. Finley Graves
USA Vahe Baladouni
USA Araya Debessay
Japan Yoshiaki Jinnai
UK J.R. Edwards
Although separated by considerable
distances, committee members maintain
regular correspondence through the
chairman and meet informally wherever
possible at conferences (e.g. the 1986 New
York AAA Convention). Each committee
member has assumed responsibility for
conducting initial literature searches in
designated areas of historical
methodology.
A Foundation Bibliography
The first major task undertaken by the
AHRM Committee has been the
compilation of an historical research
methodology bibliography. The
bibliography is now near completion and
will appear as an Academy monograph in
1988 so as to coincide with the 5th
International Congress of Accounting
Historians in Sydney, Australia. Each
committee member was commissioned to
search the historical literature in particular
disciplines for facets of historical
methodology with the chairman
undertaking a general search.
The initial search was completed in
1986 with most of the committee
members' employing institutions
providing generous donations of financial
and manpower support. Reference lists
have been collated by the chairman, a
taxonomy developed, and all references
taxonomically coded. The taxonomy
includes 13 major classifications:
General Historiography
Philosophy of History
Evidence and Sources
Interpretation
Business and Economic History
Quantitative Methods
Legal History
Social Dimensions
Notable Historians
Foreign Language
National Perspectives
6 The Accounting Historians Notebook, Fall, 1987