Accounting history
Explore our work in accounting history, one of our 4 areas of expertise in Accounting
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 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 position in history
- Providing a historical perspective on contemporary accounting issues
- The relevance of accounting history to present day problems and solutions
We rely on a variety of theoretical, archival and empirical research methods – including case studies, biography, cliometrics, content analysis, hermeneutics, oral history, prosopography, and social networks.
Partnerships and collaborations
Our research is frequently collaborative in nature, and we have academic partnerships with other universities with accounting history specialisms.
We also have strong links with Portsmouth's Royal Maritime museum library, and with other local heritage locations. Including the Mary Rose, 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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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 4 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 researching issues and challenges around forensic accounting, management control and governance. Explore our forensic accounting management control and governance research.
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.