Scottish company accounting, 1870 to 1920 : selected case studies of accounting in its historical context
The research presented in this thesis has been carried out in response to recent calls for a new awareness of the role of accounting history in increasing the present understandings of accounting and its role in society. The research takes the perspective that the historical approach can give a much needed insight into the processes of accounting change and can show how accounting is intertwined in its organisational and social contexts. The aim of the thesis has been to examine the emergence and development of accounting in two Scottish companies from 1870 to 1920. This has been done by employing the in-depth case study research strategy. Although such a research strategy is inevitably a more modest enterprise than the narratives and syntheses of traditional historical accounts, it has enabled a more rich, complex and nuanced description of accounting change to be given. The historical case studies have been ideally suited for studying accounting as a contextual phenomenon. The contextual approach to the emergence and development of accounting has meant that the historical accounts presented are more holistic and interdisciplinary; and it has enabled accounting to be examined as it was practiced. Prior research
Stewart, Ross Ernest
History
Scottish company accounting, 1870 to 1920 : selected case studies of accounting in its historical context. The research presented in this thesis has been carried out in response to recent calls for a new awareness of the role of accounting history in increasing the present understandings of accounting and its role in society. The research takes the perspective that the historical approach can give a much needed insight into the processes of accounting change and can show how accounting is intertwined in its organisational and social contexts. The aim of the thesis has been to examine the emergence and development of accounting in two Scottish companies from 1870 to 1920. This has been done by employing the in-depth case study research strategy. Although such a research strategy is inevitably a more modest enterprise than the narratives and syntheses of traditional historical accounts, it has enabled a more rich, complex and nuanced description of accounting change to be given. The historical case studies have been ideally suited for studying accounting as a contextual phenomenon. The contextual approach to the emergence and development of accounting has meant that the historical accounts presented are more holistic and interdisciplinary; and it has enabled accounting to be examined as it was practiced. Prior research
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