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• W2077371134 startingPage "689" @default.
• W2077371134 abstract "Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future." @default.
• W2077371134 created "2016-06-24" @default.
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• W2077371134 date "2002-12-01" @default.
• W2077371134 modified "2023-10-16" @default.
• W2077371134 title "Exploring comparative international accounting history" @default.
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• W2077371134 doi "https://doi.org/10.1108/09513570210448966" @default.
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