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Accounting History - Coggle Diagram
Accounting History
Limitations of Historical Inquiry
Conditional
Narrative history may be incomplete
research activity affected by governmental archival policies
Interpretational works require revision
Personal knowledge or experience creates bias limiting objectivity
Historian perception is subjective
Time constrained
Relevance
Accounting History and Pedagogy
Anecdotal values
Limitations
Paucity of attention
Traditions should educate
Crucial studies lost or fragmented
Risk of investigations based on incomplete claims
Prevention of 'Reinventing The Wheel'
Historical perspective
Accounting Practice
gain insights of the past to asses success
Assist in impactful policy formulation
Past perspectives valuable to future directions
Policy Perspective
interrelationship between policy decisions and political or economical outcomes
Historical studies provide perspective for policy makers
Definitional Views
Interpretational
Evaluation of relationships
Provision of socially scientific interpretations
Scientific inquiry
Narrative
Establish and/or describe items factually
Passed human accomplishments