“THE ROARING NINETIES”: A COMMENT ON THE STATE OF ACCOUNTING HISTORY IN THE UNITED STATES

Abstract

This comment on a recent contribution by Fleischman and Radcliffe [2005], entitled “The Roaring Nineties: Accounting History Comes of Age,” specifically deals with their cautionary comments on the general condition of accounting history research in the U.S. around the close of that decade. The author contends that public interest in accounting's past is currently strong, especially following the recent corporate scandals and audit failures in the U.S., and points out that accounting history research projects which are of relevance to policy makers and regulators are likely to be both funded and, accordingly, recognized.