Accounting history
Accounting is often seen as a discipline that focuses on contemporary issues, but many of the issues in accounting are not new.
Our accounting history research explores the past 鈥 through archives and historical documentation 鈥 to learn more about the accountancy, business and management issues experienced by previous generations, and enables us to reflect on the history of the discipline in a meaningful way.
And by developing a better understanding of how historic accountancy issues were addressed, we're able to draw valuable insights that can help us deal with the challenges posed within modern accounting.
Our research covers the following topics
- The historical development of accounting thought and practice
- Accounting and its contribution to history and heritage
- Providing a historical perspective on contemporary accounting issues
- The relevance of accounting, business and management history to present day problems and solutions
We rely on a variety of theoretical, archival and empirical research methods 鈥 including microhistory, case studies, biography, cliometrics, content analysis, hermeneutics, oral history, prosopography, and social networks.
Partnerships and collaborations
Our research is frequently collaborative in nature, and interdisciplinary. We have academic partnerships with other universities with accounting history specialisms and with organisations external to the University.
We have strong links with organisations in 大象传媒's Historic dockyard, with the Property Trust, the Mary Rose museum and the Royal Maritime museum, as well as with other local heritage locations including Weald and Downland museum and Fishbourne Roman Palace, who provide access to their specialist data and expertise.
Projects and publications
The outputs of our research are frequently published in leading academic journals within the field, such as the Business History Journal, Accounting History Journal, Accounting Historians Journal, and the British Accounting Review.
Our current research projects include studies of Royal Navy accounting and controls in the 18th and 19th century, World War II costings, Samuel Pepys work in the 17th century, and Standard Costing in Russia 1930s.
Publication highlights
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McBride, K., Sagitova, R., & Cam, O. (2023). 鈥淎s bad as bad can be鈥: accounting for species extinction in the North Pacific. Accounting, Auditing & Accountability Journal.
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Cordery, C, Gomes, D, Leone, G, McBride, K & Napier, C (2023), Innovation in accounting historiography: Where to from here, Accounting History
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Carnegie, G. D., Gomes, D., & McBride, K. (2023). COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research. Meditari Accountancy Research.
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McBride, K. (2022) It鈥檚 a gift 鈥 Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks, Accounting, Auditing & Accountability Journal.
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Atkins, J. & McBride, K. (2022) 鈥淔umifugium: Or the inconvenience of the Aer and Smoake of London Dissipated鈥: emancipatory social accounting in 17th century London. Accounting, Auditing & Accountability Journal
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McBride, K., & Masiero, E. (2022). Searching for regulation in corporate narrative reporting for charitable organisations in the past: An historical exploration in Italy and the UK. In Corporate Narrative Reporting (pp. 20-36). Routledge.
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Carnegie, G. D., McBride, K., Napier, C. J., and Parker, L. D. (2020). The British Accounting Review, pages 1鈥17, volume 52, issue 6.
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Jack, L. (2020). Accounting History Review, pages 233鈥242, volume 30, issue 2.
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Jack, L. (2020). In J. R. Edwards, and S. P. Walker (Eds.), The Routledge Companion to Accounting History, 2nd Edition, chapter 15.
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McBride, K. (2020). 鈥楢nd one man in his time plays many parts鈥 鈥 Samuel Pepys business administrator, accomptant and auditor. Business History, pages 1鈥19.
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McBride, K. (2020). The British Accounting Review, volume 53, issue 2.McBride, K. (2020). The British Accounting Review, volume 53, issue 2.
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Mcbride, K., and Verma, S. (2021). The British Accounting Review, volume 53, issue 2.
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Sidorova, M., McBride, K., and Nazarov, D. (2021). Accounting Historians Journal, pages 47鈥64, volume 48, issue 1.
Our members
Discover our areas of expertise
Accounting history is one of our four areas of expertise in our Accounting research area. Explore the others below.
Applied accounting and financial management
We're investigating the behaviours, actions and responses of both providers and users of accounting information. Explore our applied accounting and financial management research.
Forensic accounting, management control and governance
We're exploring how accounting can help organisations combat financial crime, deal with the challenges of new technologies and more effectively govern themselves 鈥 to the benefit of all.
Accounting education
Through our research, we're taking a closer look at how best to educate the next generation of accounting professionals around the world.
Interested in a PhD in Accounting?
Browse our postgraduate research degrees 鈥 including PhDs and MPhils 鈥 at our Accounting postgraduate research degrees page.