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Exploring the dimensions of the international accounting history community

2007; SAGE Publishing; Volume: 12; Issue: 4 Linguagem: Inglês

10.1177/1032373207081601

1749-3374

Garry D. Carnegie, Lúcia Lima Rodrigues,

Auditing, Earnings Management, Governance

This study explores the present-day dimensions of the international accounting history community with a focus on examining the formal (that is institutionalized) and informal (that is non-institutionalized) arrangements for accounting history in various countries and regions. Following a review of recent commentaries on the state of accounting history, the study elucidates the dimensions of the field where accounting history associations or special interest groups operate, comprising Australia and New Zealand, China, Italy, Japan, Portugal, Spain and the USA, and also depicts the informal arrangements in place for the accounting history community as identified in France and in the UK. The study is intended to enhance understanding of the nature, size and dynamics of this expanding group of scholars and to assist any future enquiries into the drivers of organizational success and the relative health of accounting history in the different jurisdictions.