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Histories of accounting standard-setting – an introduction

Journal Article


Abstract


  • In our Call for Papers for this Special Issue, we specified that we were looking for ‘histories of accounting standard-setting using diverse theoretical and methodological perspectives’. We added that ‘histories from previously under-researched countries and contexts are particularly welcome’. While extensive comparative histories of accounting regulation are rare (Previts et al., 2010, 2011a, 2011b, 2012 are an exception), it was our hope that this Special Issue would address little-researched areas and add significantly to the literature in this area, for the benefit not only of accounting historians but also for the wider financial reporting world.

Publication Date


  • 2018

Citation


  • Cortese, C. L. & Walton, P. (2018). Histories of accounting standard-setting – an introduction. Accounting History, 23 (3), 261-264.

Scopus Eid


  • 2-s2.0-85051550088

Number Of Pages


  • 3

Start Page


  • 261

End Page


  • 264

Volume


  • 23

Issue


  • 3

Place Of Publication


  • United Kingdom

Abstract


  • In our Call for Papers for this Special Issue, we specified that we were looking for ‘histories of accounting standard-setting using diverse theoretical and methodological perspectives’. We added that ‘histories from previously under-researched countries and contexts are particularly welcome’. While extensive comparative histories of accounting regulation are rare (Previts et al., 2010, 2011a, 2011b, 2012 are an exception), it was our hope that this Special Issue would address little-researched areas and add significantly to the literature in this area, for the benefit not only of accounting historians but also for the wider financial reporting world.

Publication Date


  • 2018

Citation


  • Cortese, C. L. & Walton, P. (2018). Histories of accounting standard-setting – an introduction. Accounting History, 23 (3), 261-264.

Scopus Eid


  • 2-s2.0-85051550088

Number Of Pages


  • 3

Start Page


  • 261

End Page


  • 264

Volume


  • 23

Issue


  • 3

Place Of Publication


  • United Kingdom