Accounting History Review

期刊简介：Accounting History Review is an international forum for research into the history of accounting thought, practice, and institutions. Our primary goal is the publication of scholarly articles that investigate accounting and its implication in diverse social, cultural, and multi-faceted institutional contexts across space and time. Accounting History Review is of interest not only to accounting historians but also specialists in other disciplinary areas of history and management in view of the pervasive and central role played by accounting in organisations. This scope is reflected in the membership of the journal’s Editorial Board and its readership. The journal maintains its reputable position by privileging accounting’s past as a worthy subject of inquiry. Notwithstanding, the goal is not accounting history that looks inwardly to demonstrate accounting’s present-day utility, but a history that looks outwardly into contexts with which accounting interacts. The scope of the journal explicitly includes research which reconsiders accounting’s past from differing and competing points of view; investigates the consequences of accounting as a calculative and quantitative technology, and the place of accounting in the broader quantitative and calculative space; makes use of accounting as an interpretive lens; and recognises the diversities of accounting including its relation to other disciplines. Accounting History Review welcomes research into the history of accounting and historical accounts which inform and are informed by broader historiographical debates. We encourage cross-disciplinary, interdisciplinary, and multi-disciplinary studies and submissions from disciplines with which accounting interacts. Research is published from a wide array of historiographical and theoretical traditions reflecting the journal’s ecumenical stance. Special issues and review essays are designed to bring emerging research and perspectives to the attention of our readership. Peer Review Policy: All research articles in this journal undergo rigorous peer review, based on initial editor screening and double-anonymized reviewing by anonymous referees.

【译文】会计史评论是一个研究会计思想、实践和机构史的国际论坛。我们的主要目标是发表学术文章，研究会计及其在跨空间和时间的不同社会、文化和多方面制度背景中的影响。鉴于会计在组织中发挥的普遍和核心作用，《会计史评论》不仅引起会计历史学家的兴趣，也引起历史和管理其他学科领域的专家的兴趣。这一范围反映在该期刊编辑委员会的成员及其读者群中。该杂志通过将会计的过去视为值得探究的主题来保持其声誉。尽管如此，我们的目标不是从内部审视会计历史以证明会计在当今的效用，而是从外部审视会计与之相互作用的背景。该期刊的范围明确包括从不同和竞争的角度重新考虑会计过去的研究；研究会计作为计算和定量技术的后果，以及会计在更广泛的定量和计算空间中的地位；利用会计作为解释镜头；并认识到会计的多样性，包括其与其他学科的关系。 《会计史评论》欢迎对会计史和历史记录的研究，这些研究为更广泛的史学辩论提供了信息，也为更广泛的史学辩论提供了信息。我们鼓励与会计相关的学科进行跨学科、跨学科和多学科的研究和提交。发表的研究成果来自广泛的史学和理论传统，反映了该杂志的普世立场。特刊和评论文章旨在引起读者对新兴研究和观点的关注。同行评审政策：本期刊中的所有研究文章都经过严格的同行评审，基于最初的编辑筛选和匿名审稿人的双重匿名评审。