Accounting History through the Lens of the <i>AHJ</i>: Methods, Trends, and Future Research Directions

ABSTRACT The field of accounting history has embraced a variety of methodologies and theoretical approaches, supported by specialist journals such as the Accounting Historians Journal (AHJ), which over the past 50 years has played an important role in both advancing the field internationally and promoting innovative perspectives. This study offers a comprehensive and systematic overview of the principal methods used in accounting history, focusing on articles published in AHJ and highlighting contributions that have influenced major research trends. Drawing on a recent bibliometric analysis, we examine how methodologies have been applied in specific thematic clusters. We also reflect on how methodological choices have shaped the evolution of the field and may inform future research. By mapping out this diversity, the paper provides a structured “toolkit” for accounting historians, particularly early-career scholars, seeking to navigate the methodological landscape of the discipline and to build on the tradition of accounting history research.

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Publication Details

Journal
Accounting Historians Journal
Published
2025-09-01
DOI
https://doi.org/10.2308/aahj-2025-027
Primary Topic
Accounting and Organizational Management
Type
article
Field-Weighted Citation Impact
0.00
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article

Accounting History through the Lens of the AHJ: Methods, Trends, and Future Research Directions

Massimo Sargiacomo, Carmelo Marisca, Guido Noto, Nicola Rappazzo
Accounting Historians Journal
Accounting and Organizational Management
article

Accounting History through the Lens of the AHJ: Methods, Trends, and Future Research Directions

Massimo Sargiacomo, Carmelo Marisca, Guido Noto, Nicola Rappazzo
article en

Abstract

ABSTRACT The field of accounting history has embraced a variety of methodologies and theoretical approaches, supported by specialist journals such as the Accounting Historians Journal (AHJ), which over the past 50 years has played an important role in both advancing the field internationally and promoting innovative perspectives. This study offers a comprehensive and systematic overview of the principal methods used in accounting history, focusing on articles published in AHJ and highlighting contributions that have influenced major research trends. Drawing on a recent bibliometric analysis, we examine how methodologies have been applied in specific thematic clusters. We also reflect on how methodological choices have shaped the evolution of the field and may inform future research. By mapping out this diversity, the paper provides a structured “toolkit” for accounting historians, particularly early-career scholars, seeking to navigate the methodological landscape of the discipline and to build on the tradition of accounting history research.

Accounting Historians Journal
University of Messina (IT), University of Chieti-Pescara (IT)
Openalex Percentile: Top 61%
Accounting and Organizational Management
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