American Accounting Association


CPE Session 07

Changing Paradigms: Historical Perspective and Research

Presented By:

Sudipta Basu, Temple University
Barbara D. Merino, University of North Texas
Steve Moehrle, University of Missouri-St Louis
Gary J. Previts, Case Western Reserve University
Jennifer Reynolds-Moerhle, University of Missouri-St Louis
Greg Waymire, Emory University

Description: Members of the accounting academic have begun to reflect upon their own experiences developing an interest in the evolution predecessor writing and thought. This type of reflection serves a scholarly and personal purpose. Consideration of recent decades awakens and expands scholarly interest in the past and provides a new basis for shared experiences, and appreciation for the subtle and persistent paradigms of thought. The role of historical perspective in constructing future research programs is evaluated and deliberated in more complete and interesting ways. In a series of four hour long sessions instructors will identify and review the variety of dominant explanations and conventions in our literature over the last century. How these concepts trace back through time from the origins of human commerce and capital formation and philosophies of political economy provide background for the rise of professional accountancy within the industrial revolution. Fact discovery and interpretation in history and the limitations of historical inquiry also addressed.

Field of Study: Specialized Knowledge and Applications
Program Level: Overview
Method of Delivery: Group — Live

Intended Audience: To acquaint non historians with the fundamental aspects and elements of historical perspectives.

Format/Structure: This session will include presentations by past presidents and current active members of the Academy of Accounting Historians

Learning Objective: To become more familiar with knowledge how to employ historical materials in contemporary research projects.

Prerequisites: Faculty or Doctoral Student standing.

Advanced Preparation Required: Review of recent issues of the Accounting Historians journal, 2010 and 2009.


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