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The narrative and its place in the new accounting history: the rise of the counternarrative

Article Abstract:

Narrative plays a significant role in the writing of both traditional and newer types of accounting history. Both types of accounting history accommodate narrative. Recent research in this area has investigated the narrative as the way in which historians write up their research. This research has also proposed that the new accounting history can be seen as a challenge to the traditional narrative stories of accounting history. The new accounting history is a counternarrative, contradicting and reconstituting traditional versions of accounting history.

Author: Funnell, Warwick
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1998
History, Accounting

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Accounting for public accounts committees

Article Abstract:

Recent research has used a content analysis of the reports of the Joint Committee of Public Accounts of the Commonwealth Parliament of Australia in the period 1914-1932 to address various issues relating to accounting for public accounts committees. It was found that context plays a key role in this matter. Future research must therefore look at the social and political processes in which issues relating to accounting practice and public accounts committees have been defined.

Author: Degeling, Pieter, Anderson, Janet
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1996
Accounting and auditing, Public finance, Government accounting

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