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Accounting history research and its diffusion in an international context

机译:会计史研究及其在国际背景下的传播

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摘要

Drawing on extensive evidence gathered from all accounting history papers published in major research journals during the 1990s, it is argued that extant patterns of dissemination of accounting history research in international contexts are less than efficient, which in turn results in a glaring neglect of the 'majority' in 'international' journals in the English language. My understanding of the term majority refers to the subjects who conduct research (i.e., men and women affiliated to non-Anglo-Saxon institutions), the research settings (i.e., non-Anglo-Saxon environments), and the observation periods (i.e., those different from 1850-1940). At best, some of historiographies have a superficial visibility in the international arena, whereas most of them are fully neglected. I shall argue that accounting history research would gain in strength if other scholars, settings, and periods of study were added to those regularly reflected in 'international' journals. I contend that such broadening of the discipline represents the most important challenge for accounting historians in the years to come.
机译:根据从1990年代在主要研究期刊上发表的所有会计历史论文中收集到的大量证据,有人认为,在国际背景下现有的会计历史研究传播模式效率不高,从而导致对“ “国际”期刊中使用英语的“多数”。我对多数一词的理解是指从事研究的受试者(即非盎格鲁-撒克逊机构下属的男女),研究环境(即非盎格鲁-撒克逊人环境)和观察期(即,与1850-1940不同的那些)。充其量,有些史学在国际舞台上具有肤浅的知名度,而其中大多数却被完全忽略了。我将争辩说,如果将其他学者,环境和研究时期添加到定期在“国际”期刊中反映出来的内容,会计历史研究将得到增强。我认为,这种学科的扩展对会计历史学家来说是未来几年最重要的挑战。

著录项

  • 作者

    Carmona Salvador;

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  • 年度 2001
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  • 原文格式 PDF
  • 正文语种 {"code":"en","name":"English","id":9}
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