Histories of accounting standard-setting – an introduction

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.