Accounting history
Explore our research into accounting history
Accounting is often seen as a discipline that focuses on contemporary issues, but many of the issues in accounting are not new.
Our accounting history research explores the past – through archives and historical documentation – to learn more about the accountancy, business and management issues experienced by previous generations, and enables us to reflect on the history of the discipline in a meaningful way.
And by developing a better understanding of how historic accountancy issues were addressed, we're able to draw valuable insights that can help us deal with the challenges posed within modern accounting.
Our research covers the following topics
- The historical development of accounting thought and practice
- Accounting and its contribution to history and heritage
- Providing a historical perspective on contemporary accounting issues
- The relevance of accounting, business and management history to present day problems and solutions
We rely on a variety of theoretical, archival and empirical research methods – including microhistory, case studies, biography, cliometrics, content analysis, hermeneutics, oral history, prosopography, and social networks.
Partnerships and collaborations
Our research is frequently collaborative in nature, and interdisciplinary. We have academic partnerships with other universities with accounting history specialisms and with organisations external to the University.
We have strong links with organisations in Portsmouth's Historic dockyard, with the Property Trust, the Mary Rose museum and the Royal Maritime museum, as well as with other local heritage locations including Weald and Downland museum and Fishbourne Roman Palace, who provide access to their specialist data and expertise.
Projects and publications
The outputs of our research are frequently published in leading academic journals within the field, such as the Business History Journal, Accounting History Journal, Accounting Historians Journal, and the British Accounting Review.
Our current research projects include studies of Royal Navy accounting and controls in the 18th and 19th century, World War II costings, Samuel Pepys work in the 17th century, and Standard Costing in Russia 1930s.
Publication highlights
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“As bad as bad can be”: accounting for species extinction in the North Pacific
McBride, K., Sagitova, R., & Cam, O. (2023). “As bad as bad can be”: accounting for species extinction in the North Pacific. Accounting, Auditing & Accountability Journal.
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Innovation in accounting historiography: Where to from here
Cordery, C, Gomes, D, Leone, G, McBride, K & Napier, C (2023), Innovation in accounting historiography: Where to from here, Accounting History
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COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research
Carnegie, G. D., Gomes, D., & McBride, K. (2023). COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research. Meditari Accountancy Research.
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It’s a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks
McBride, K. (2022) It’s a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks, Accounting, Auditing & Accountability Journal.
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“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London
Atkins, J. & McBride, K. (2022) “Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London. Accounting, Auditing & Accountability Journal
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Searching for regulation in corporate narrative reporting for charitable organisations in the past: An historical exploration in Italy and the UK
McBride, K., & Masiero, E. (2022). Searching for regulation in corporate narrative reporting for charitable organisations in the past: An historical exploration in Italy and the UK. In Corporate Narrative Reporting (pp. 20-36). Routledge.
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Accounting history and theorising about organisations
Carnegie, G. D., McBride, K., Napier, C. J., and Parker, L. D. (2020). The British Accounting Review, pages 1–17, volume 52, issue 6.
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From a history of accounting towards a philosophy of accounting communication
Jack, L. (2020). Accounting History Review, pages 233–242, volume 30, issue 2.
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Agriculture
Jack, L. (2020). In J. R. Edwards, and S. P. Walker (Eds.), The Routledge Companion to Accounting History, 2nd Edition, chapter 15.
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‘And one man in his time plays many parts’ – Samuel Pepys business administrator, accomptant and auditor
McBride, K. (2020). ‘And one man in his time plays many parts’ – Samuel Pepys business administrator, accomptant and auditor. Business History, pages 1–19.
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A French Connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832
McBride, K. (2020). The British Accounting Review, volume 53, issue 2.McBride, K. (2020). The British Accounting Review, volume 53, issue 2.
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Exploring accounting history and accounting in history
Mcbride, K., and Verma, S. (2021). The British Accounting Review, volume 53, issue 2.
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Nothing is Standard: The Transformation of Standard Costing Under State Policy in the USSR
Sidorova, M., McBride, K., and Nazarov, D. (2021). Accounting Historians Journal, pages 47–64, volume 48, issue 1.
Our members
Discover our areas of expertise
Accounting history is one of our four areas of expertise in our Accounting research area. Explore the others below.
Applied accounting and financial management
We're investigating the behaviours, actions and responses of both providers and users of accounting information. Explore our applied accounting and financial management research.
Forensic accounting, management control and governance
We're exploring how accounting can help organisations combat financial crime, deal with the challenges of new technologies and more effectively govern themselves – to the benefit of all.
Accounting education
Through our research, we're taking a closer look at how best to educate the next generation of accounting professionals around the world.
Interested in a PhD in Accounting?
Browse our postgraduate research degrees – including PhDs and MPhils – at our Accounting postgraduate research degrees page.