MAKING ACCOUNTING HISTORIANS

Abstract

This paper addresses the question of how accounting educators can “make” accounting historians or, more precisely, how educators can assist in fostering the development of historically aware accounting academics and practitioners. Various approaches to accounting history education are outlined, situated within the context of efforts to boost the membership of the community of accounting history scholars, redress deficiencies in accounting education, and engender the development of competent and broadly educated practicing professionals. The contributions and benefits of incorporating accounting history into accounting programs are overviewed, including an outline of past and contemporary examples of applications of accounting history in educational practice. A case study of the design and modeling of a graduate course in accounting history is then discussed and is offered as a prototype for use or adaptation by accounting educators interested in harnessing the potential of studies in accounting history to improve student learning experiences and learning outcomes.