The Past, Present, and Future of Accounting History

2019 ◽  
Vol 46 (2) ◽  
pp. 25-40
Author(s):  
Derek Matthews
Keyword(s):  
Downward Trend ◽  
Turn Of The Millennium ◽  
Accounting History ◽  
The Past ◽  
Death Rattle ◽  
Secular Decline

ABSTRACT This paper seeks to establish statistically and explain the past, present, and likely future of accounting history. The article is based on a recently constructed database of publications in accounting history from 1989 to 2016. The data reveal that the output of accounting history articles grew very rapidly in the 1980s and 1990s attributed to the increased demand from the profession for accountancy teaching in universities, out of which emerged a relatively small number of accountancy academics who took an interest in history. From the turn of the millennium the output of articles has gone into a slow secular decline largely because the growth of accountancy teaching at universities has stalled. If the downward trend continues, the viability of the discipline is threatened. However, action might be taken at least to slow the “death rattle” of accounting history feared by Radcliffe; and some suggestions for doing so are made.

“The Past, Present, and Future of Accounting History”: A Comment on the State of Accounting History

2020 ◽  
Vol 47 (1) ◽  
pp. 89-95 ◽  
Author(s):  
Garry D. Carnegie
Keyword(s):  
English Language ◽  
Research Field ◽  
The State ◽  
International Accounting ◽  
Scholarly Research ◽  
Recent Contribution ◽  
Global Society ◽  
Accounting History ◽  
The Past

ABSTRACT This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthews. The commentary is based on three key arguments: (1) accounting history research and publication is far more than a “numbers game”; (2) trends in the quality of the research undertaken and published are paramount; and (3) international publication and accumulated knowledge in accounting history are indeed more than a collection of English language publications. The author seeks to contribute to discussion and debate between accounting historians and other researchers for the benefit and development of the international accounting history community and global society.

The Law and Economics of the Going-Public Decision

2018 ◽  
pp. 26-51 ◽  
Author(s):  
Jay B. Kesten
Keyword(s):  
Initial Public Offering ◽  
Law And Economics ◽  
Turn Of The Millennium ◽  
Going Public ◽  
Public Offerings ◽  
Secular Decline ◽  
The Law ◽  
Public Offering ◽  
Macroeconomic Determinants ◽  
Public Decision

An initial public offering (IPO) is one of the most important events in the life cycle of a developing firm. The decision to “go public,” however, is complicated by the persistently cyclical market for public offerings. This chapter analyzes the macroeconomic determinants of IPO market cyclicality alongside the strategic and corporate governance considerations faced by private firms, arising from the costs and benefits of going public. The law and economics of the going-public decision also are relevant to the secular decline in IPOs since the turn of the millennium. This chapter evaluates several competing and complementary hypotheses that attempt to explain this phenomenon, each of which relies at least in part on the various features of the going-public decision-making process.

scholarly journals Some patterns and social impacts of external migration on a below-replacement population: Denmark by the turn of the millennium

1996 ◽  
pp. 136-149
Author(s):  
Hans O Hansen ◽  
Paul S. Maxim
Keyword(s):  
Population Growth ◽  
Social Impacts ◽  
Turn Of The Millennium ◽  
Differential Fertility ◽  
The Past ◽  
Naturalized Citizens ◽  
Wide Range ◽  
And Migration ◽  
The Impact ◽  
External Migration

As with many other nations in Europe, Denmark has experienced below-replacement fertility over the past three decades. The impact on population growth of the recent fertility decline to a large extent has been offset by a positive net balance of external migration. To provide a factual basis for a wide range of policy issues and social and cultural impacts we start by studying external migration, differential fertility, naturalization of foreign nationals, and population growth in the framework of multidimensional life models. Migrants and naturalized citizens tend to have reproductive behavior and sex/age profiles that differ significantly from those of the remaining population. To study some concerted demographic and social impacts of such differentials, we construct a number of midterm projections based on existing and expected development of fertility, mortality, and migration.

László Krasznahorkai's War and war as an apocalyptic metahistorical novel

2021 ◽  
Vol 35 (1) ◽  
pp. 55-65
Keyword(s):  
Historical Narrative ◽  
Christian Tradition ◽  
Historical Novels ◽  
The Novel ◽  
Turn Of The Millennium ◽  
Historical Process ◽  
The Past

Abstract This paper looks at a novel by László Krasznahorkai in the context of the narrative turn in history, which also stimulated a revaluation of the fictional historical narrative. War and War was one of a series of Hungarian historical novels, or mixed novel formations with a historical theme, published at the turn of the millennium, whose primary aim was not to recount a self-assured historical tale but rather to highlight, via the story, the models/schemas/shifts/blank spaces in our present-day comprehension of the past. This paper interprets the novel with reference to historic-philosophical conceptions (Löwith, Koselleck), tracks its references to the Judaeo-Christian tradition, and argues that it transforms the teleological idea of the historical process into an apocalyptic model of history.

Publishing patterns of accounting history research in generalist journals: Lessons from the past

2011 ◽  
Vol 16 (3) ◽  
pp. 331-342 ◽  
Author(s):  
Juan Baños Sánchez-Matamoros ◽  
Fernando Gutiérrez Hidalgo
Keyword(s):  
Accounting History ◽  
The Past

No Yankee Doodling: Notable Trends and Traditional Recordings from Irish America

2010 ◽  
Vol 4 (4) ◽  
pp. 509-520
Author(s):  
EARLE HITCHNER
Keyword(s):  
Music Industry ◽  
Traditional Music ◽  
Internet Technology ◽  
Downward Trend ◽  
Paradigm Shifts ◽  
Sharp Decline ◽  
The Past ◽  
Music Making ◽  
Irish America ◽  
Do It Yourself

AbstractThe emergence of the compact disc in 1979 was regarded as the likely sales salvation of recorded music, and for many years the CD reigned supreme, generating steady, often substantial, company profits. More recently, however, the music industry has painfully slipped a disc. The CD has been in sharp decline, propelled mainly by young consumer ire over price and format inflexibility and by Internet technology available to skirt or subvert both. Irish American traditional music has not been impervious to this downward trend in sales and to other challenging trends and paradigm shifts in recording and performing. Amid the tumult, Irish American traditional music has nevertheless shown a new resilience and fresh vitality through a greater do-it-yourself, do-more-with-less spirit of recording, even for established small labels. The five recent albums of Irish American traditional music reviewed here—three of which were released by the artists themselves—exemplify a trend of their own, preserving the best of the past without slavishly replicating it. If the new mantra of music making is adapt or disappear, then Irish American traditional music, in adapting to change free of any impulse to dumb down, is assured of robustly enduring.

Ushering in the Millennium, Or How an American City Reversed the Past and Single-Handedly Inaugurated the End-Time

Prospects ◽  
1997 ◽  
Vol 22 ◽  
pp. 35-67
Author(s):  
Paul E. Chevedden
Keyword(s):  
United States ◽  
Federal Government ◽  
The United States ◽  
American City ◽  
Turn Of The Millennium ◽  
The Past ◽  
Major Significance ◽  
The World ◽  
To Come ◽  
The U.S

The story of millennialism extends down the ages from the ancient Near East to the present. In his seminal study on the origins of millennialism,Cosmos, Chaos and the World to Come: The Ancient Roots of Apocalyptic Faith, Norman Cohn exclaims, “What a story it has become!”Much theological speculation; innumerable millenarian movements, including those now flourishing so vigorously in the United States; even the appeal once exercised by Marxist-Leninist ideology – all this belongs to it. Nor is there any reason to think that the story is nearing its end. The tradition whose origins are studied in this book is still alive and potent. Who can tell what fantasies, religious or secular, it may generate in the unforseeable future?What fantasies, indeed!All scholars who have studied millennialism have investigated unsuccessful movements, or movements that have yet to succeed, that is, achieve the millennium. This essay explores a successful millennial movement, one that has already ushered in the messianic age. Although this achievement is restricted geographically — to a city — it is nonetheless of major significance. Not only did this millennial movement receive support from the U.S. federal government, but it also accomplished its goal prior to the turn of the millennium.

Sign in / Sign up

Export Citation Format

Share Document